S 214-130 repealed by No 114 of 2009, s 3 and Sch 1 item 13, effective 1 March 2010. S 214-130 formerly read:
SECTION 214-130 Tax agents
Income Tax Assessment Act 1936
applies in relation to a return given, or objection made, for the purposes of this Division as it applies to an income tax return or objection.