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TAXATION ADMINISTRATION ACT 1953 - SECT 14ZZV

Eligible recipients

  (1)   Each of the following is an eligible recipient in relation to an entity (within the meaning of the Income Tax Assessment Act 1997 ):

  (a)   an auditor, or a member of an audit team conducting an audit, of the entity;

  (b)   a registered tax agent or BAS agent (within the meaning of the Tax Agent Services Act 2009 ) who provides tax agent services (within the meaning of that Act) or BAS services (within the meaning of that Act) to the entity;

  (c)   a person authorised by the entity to receive disclosures that may qualify for protection under this Part;

  (d)   a person or body prescribed for the purposes of this paragraph in relation to the entity.

  (2)   If the entity is a body corporate, each of the following is an eligible recipient in relation to the entity:

  (a)   a director, secretary or senior manager (within the meaning of the Corporations Act 2001 ) of the body corporate;

  (b)   any other employee or officer (within the meaning of the Corporations Act 2001 ) of the body corporate who has functions or duties that relate to the tax affairs (within the meaning of section   14ZZT) of the body corporate.

  (3)   If the entity is a trust, each of the following is an eligible recipient in relation to the entity:

  (a)   a trustee of the trust;

  (b)   a person authorised by a trustee of the trust to receive disclosures that may qualify for protection under this Part.

  (4)   If the entity is a partnership, each of the following is an eligible recipient in relation to the entity:

  (a)   a partner in the partnership;

  (b)   a person authorised by a partner in the partnership to receive disclosures that may qualify for protection under this Part.

  (5)   Subsections   (1), (2), (3) and (4) do not limit each other.


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