Document ID: chunk:federal_register_of_legislation:C2021A00127:clause:3_47
Version: federal_register_of_legislation:C2021A00127
Segment Type: clause
Provision Reference: sch 3 cl 47
Character Range: 45571–46091

47  At the end of subsection 355‑25(2) in Schedule 1
Add:
 ; or (h) the covered entity is the registered tax agent or BAS agent of another covered entity mentioned in paragraph (c), (d) or (e) in relation to the relevant primary entity mentioned in those paragraphs; or
 (i) the covered entity is a legal practitioner representing another covered entity mentioned in paragraph (c), (d) or (e) in relation to the affairs of the relevant primary entity mentioned in those paragraphs relating to one or more taxation laws.