A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)

Schedule 2   Consequential and miscellaneous amendments

Part 1   General

Taxation Administration Act 1953

76   After subsection 8AAZLH(2)

Insert:

(2A) The account must be one held by:

(a) the entity, or the entity and some other entity; or

(b) the entity's registered tax agent; or

(c) a legal practitioner as trustee or executor for the entity.