Income Tax Assessment Act 1936

Pt VIIA repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010.

Pt VIIA originally inserted by No 10 of 1943.

Div 4 repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010.

Div 4 inserted by No 78 of 1988.

S 251KA repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010. S 251KA formerly read:

SECTION 251KA ORIGINAL NOMINEE TO BE REGISTERED AS A NOMINEE  
251KA(1)
Where a partnership or company is registered by a Board as a tax agent under section 251JA or 251JC , the person specified in the application for registration or re-registration as the original nominee of the partnership or company, as the case may be, shall be registered by the Board as a nominee of the tax agent for the purposes of this Part.

251KA(2)
Where a partnership or company is registered as a tax agent during a particular period because of subsection 251JC(4) , the person specified in the application for re-registration as the original nominee of the partnership or company, as the case may be, shall be taken to have been registered as a nominee of the tax agent for the purposes of this Part during that period.

251KA(3)
Where a person or partnership is registered as a tax agent under section 251JF , the person or each of the persons specified in the application for registration as the original nominee or as the original nominees of the person or partnership, as the case may be, shall be registered by the Board concerned as a nominee of the tax agent for the purposes of this Part.

S 251KA inserted by No 78 of 1988.