Draft Taxation Determination

TD 93/D97

Income tax: in completing a tax agent's certificate, may the name of the partnership or company be stamped or typed, or must the registered nominee write out the name while signing the certificate?

  • Please note that the PDF version is the authorised version of this draft ruling.
    This document has been finalised by TD 93/143.

FOI status:

draft only - for comment

Preamble

Draft Taxation Determinations (TDs) present the preliminary, though considered, views of the ATO. Draft TDs may not be relied on; only final TDs are authoritative statements of the ATO.

1. The registered nominee only needs to sign his or her own name. The name of the partnership or company may be stamped or typed on the tax agent's certificate.

2. Sub-section 165(1A) requires that the certificate be signed in the name of the partnership or company. This is not taken to mean that the nominee must physically write out that name.

Commissioner of Taxation
29 March 1993

References

ATO references:
NO 93/1842-9

ISSN 1038 - 8982

Subject References:
Tax agent's certificate

Legislative References:
ITAA 165(1A)

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