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.
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