A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)
Schedule 5 Consequential amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997
16 Subsection 995-1(1)
Insert:
telephone signature of an entity is a unique identification of the entity that can be given by telephone and that is approved by the Commissioner.
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