Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)

Schedule 7   Miscellaneous amendments

Part 1   Amendments commencing on the day after this Act receives the Royal Assent

Taxation Administration Act 1953

40   Paragraph 355-25(2)(b) in Schedule 1

Repeal the paragraph, substitute:

(b) the covered entity is a *legal practitioner representing the primary entity in relation to the primary entity's affairs relating to one or more *taxation laws; or

(ba) the covered entity is a public officer (within the meaning of section 252 or 252A of the Income Tax Assessment Act 1936) of the primary entity; or