Commonwealth Consolidated RegulationsFor subsection 766A (1B) of the Act, a person who is one of the following:
(a) a person who may request an annual information return under subregulation 5D.2.01 (3);
(b) a person who requests the preparation of a will, a trust instrument, a power of attorney or an agency arrangement;
is, in relation to an estate management function, prescribed as the person to whom the service is taken to be provided.
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