Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 2) 1988No. 78, 1988 - SECT 6

6. Section 122 of the Principal Act is amended:
(a) by omitting "A person" and substituting "Subject to this section, a
person";

   (b)  by adding at the end the following subsection:

"(2) Subsection (1) does not apply in relation to advertising that relates to
acts or things done or to be done by a solicitor or counsel acting in the
course of his or her profession:

   (a)  in the preparation of an objection;

   (b)  in litigation or proceedings before a board, the Tribunal or a court;
        or

   (c)  in an advisory capacity in connection with the preparation of a fringe
        benefits tax return or objection or with any fringe benefits tax
        matter.".