A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 219TM Protection of nominee against criminal liability
A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 219TM
Protection of nominee against criminal liability(1) A nominee of a person is not subject to any criminal liability under the family assistance law in respect of:
(a) any act or omission of the person; or
(b) anything done, in good faith, by the nominee in his or her capacity as nominee.
(2) This section has effect subject to section 219TK.