Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT (No. 4) 1994 No. 181 of 1994 - SCHEDULE 6

                             SCHEDULE 6                 Section 3

AMENDMENTS OF THE DEVELOPMENT ALLOWANCE AUTHORITY ACT 1992
1. Object The object of this Schedule is to change, or introduce, signature
requirements in respect of applications and reports to the Development
Allowance Authority.
2. Subsection 28(3): Omit the subsection.
3. After subsection 28(6): Insert:

"(6A) The application and accompanying report must be signed by the applicant
if the applicant is a natural person. If the applicant is not a natural
person, they must be signed on behalf of the applicant by whichever of the
following natural persons is applicable:

   (a)  if the applicant is an incorporated body that has a board of directors
        (however described) - the chairperson (however described) of the
        board;

   (b)  in any other case - the natural person designated by the form as the
        signatory.".
4. After subsection 37(5): Insert:

"(5A) The application and accompanying report must be signed by the applicant
if the applicant is a natural person. If the applicant is not a natural
person, they must be signed on behalf of the applicant by whichever of the
following natural persons is applicable:

   (a)  if the applicant is an incorporated body that has a board of directors
        (however described) - the chairperson (however described) of the
        board;

   (b)  in any other case - the natural person designated by the form as the
        signatory.".
5. Section 43: Add at the end:

"(6) The application and accompanying report must be signed by the applicant
if the applicant is a natural person. If the applicant is not a natural
person, they must be signed on behalf of the applicant by whichever of the
following natural persons is applicable:

   (a)  if the applicant is an incorporated body that has a board of directors
        (however described) - the chairperson (however described) of the
        board;

   (b)  in any other case - the natural person designated by the form as the
        signatory.".
6. Section 50: Add at the end:

"(5) The application and accompanying report must be signed by the applicant
if the applicant is a natural person. If the applicant is not a natural
person, they must be signed on behalf of the applicant by whichever of the
following natural persons is applicable:

   (a)  if the applicant is an incorporated body that has a board of directors
        (however described) - the chairperson (however described) of the
        board;

   (b)  in any other case - the natural person designated by the form as the
        signatory.".
7. After subsection 60(5): Insert:

"(5A) The application and accompanying report must be signed by the applicant
if the applicant is a natural person. If the applicant is not a natural
person, they must be signed on behalf of the applicant by whichever of the
following natural persons is applicable:

   (a)  if the applicant is an incorporated body that has a board of directors
        (however described) - the chairperson (however described) of the
        board;

   (b)  in any other case - the natural person designated by the form as the
        signatory.".
8. Section 70: Add at the end:

"(6) The application and accompanying report must be signed by the applicant
if the applicant is a natural person. If the applicant is not a natural
person, they must be signed on behalf of the applicant by whichever of the
following natural persons is applicable:

   (a)  if the applicant is an incorporated body that has a board of directors
        (however described) - the chairperson (however described) of the
        board;

   (b)  in any other case - the natural person designated by the form as the
        signatory.".
9. Application The amendments made by this Schedule apply to applications, and
reports accompanying applications, where the applications are made after the
commencement of this Schedule. NOTES ABOUT SECTION HEADINGS
1. On the commencement of Part 3 of Schedule 1 of this Act, the heading to
section 160ARXC of the Income Tax Assessment Act  1936 is altered by adding at
the end "or different refunds".
2. On the commencement of Part 4 of Schedule 1 of this Act, the heading to
section 82AAQ of the Income Tax Assessment Act  1936 is altered by omitting
"to taxpayer to be included in his assessable income" and substituting "to be
included in recipient's assessable income".