Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4
Character Range: 6129435–6130804

4                      A director (of a company, body corporate or corporation)  The trustee or, if the trustee is a body corporate, a director of the trustee (as appropriate)

Note: An expression in column 2 of an item of the table has the meaning that the expression has in the provision of the applied law containing the reference.
 (3) The trust is not covered by a reference in the applied law to a trust.
Note: Subsections (3) and (4) of this section do not affect an entity's liability for criminal, civil and administrative penalties under the applied law, as those subsections modify (so far as appropriate) the applied law as it applies because of subsection 713‑135(1), and that subsection does not affect liability for such penalties (see subsection 713‑135(3)).
 (4) The trustee is not covered by a reference in the applied law to a trustee (except a reference in section 254 of the Income Tax Assessment Act 1936).
Note: Section 254 of the Income Tax Assessment Act 1936 deals with obligations and liabilities of trustees.

Modifications of specific provisions
 (5) A provision of an Act identified in an item of the table is modified as set out in the item.

Modifications of specific provisions
Item                                  Act(s)                                                                            Provision                Modification