Taxation Administration Amendment Regulations 2011 (No. 1) (6 of 2011)
Schedule 1 Amendment
[1] After regulation 45
insert
46 Requirements for statutory declaration or affidavit - prescribed individual for body corporate (Australian government agency)
(1) For paragraph (b) of item 2 of the table in section 268-90 of the Act, the individual mentioned in subregulation (2) is prescribed.
(2) The prescribed individual is the public official of an Australian government agency who is responsible for the financial affairs of the agency:
(a) under an Australian law; or
(b) because the public official holds a particular office in the agency.
Note For Australian government agency , Australian law and public official , see section 995-1 of theIncome Tax Assessment Act 1997.
47 Requirements for statutory declaration or affidavit - prescribed individual for body politic
(1) For item 3 of the table in section 268-90 of the Act, the individual mentioned in subregulation (2) is prescribed.
(2) The prescribed individual is the public official of an Australian government agency who is responsible for the financial affairs of the agency:
(a) under an Australian law; or
(b) because the public official holds a particular office in the agency.
Note For Australian government agency , Australian law and public official , see section 995-1 of theIncome Tax Assessment Act 1997.