TAXATION LAWS AMENDMENT ACT (No. 2) 1988No. 78, 1988 - SECT 5 Preparation of returns etc. on behalf of registered tax agents

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TAXATION LAWS AMENDMENT ACT (No. 2) 1988No. 78, 1988 - SECT 5

Preparation of returns etc. on behalf of registered tax agents

5. Section 121 of the Principal Act is amended by inserting after subsection
(2) the following subsection:

"(2A) A natural person who is registered as a tax agent shall not allow any
person to do anything specified in paragraph (1) (a) or (b) except under the
supervision and control of:

   (a)  the tax agent; or

   (b)  a person who is a registered nominee of the tax agent for the purposes
        of Part VIIA of the Income Tax Assessment Act 1936.
Penalty: $1,000.".

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