Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 2) 1988No. 78, 1988 - SECT 4

4. Section 71 of the Principal Act is amended by inserting after subsection
(2) the following subsection:

"(2A) The agent's certificate shall, for the purposes of this Act, be deemed
to be duly signed, in the case of a natural person who is registered as a tax
agent under Part VIIA of the Income Tax Assessment Act 1936, if, and only if:

   (a)  it is signed by the natural person; or

   (b)  it is signed in the name of the natural person by another person who
        is registered as a nominee of the natural person for the purposes of
        that Part, and that other person's name is also appended.".