A New Tax System (Family Assistance) (Administration) Act 1999

PART 8B - NOMINEES  

Division 5 - Other matters  

SECTION 219TR   Right of nominee to attend with principal  

219TR(1)    
If:

(a) under a provision of the family assistance law (other than a provision of this Part), the Secretary gives a notice to a person who has a correspondence nominee; and

(b) the notice requires the person:

(i) to attend the Department; or

(ii) to attend a particular place; and

(c) the Secretary informs the person's correspondence nominee of the giving of the notice;

the correspondence nominee may attend the Department or place, as the case may be, with the person if the person so wishes.

219TR(2)    
If a person's correspondence nominee is a body corporate, the last reference in subsection (1) to the correspondence nominee is to be read as a reference to an officer or employee of the correspondence nominee.