(1) A return required by this Part to be prepared and delivered to the Revenue Commissioners may be prepared and delivered by an entity or by a person acting under the authority of the entity.
(2) Where a return is prepared and delivered by a person acting under the authority of an entity, this Part shall apply as if the return had been prepared and delivered by the entity.
(3) Anything required or allowed to be done by an entity under this Part may be done by a person acting under the authority of the entity, unless the contrary is proved.