Document ID: chunk:federal_register_of_legislation:C2010C00673:body:0:p78
Version: federal_register_of_legislation:C2010C00673
Segment Type: other
Provision Reference: 
Character Range: 192978–195673

the natural person designated by the
form as the signatory.".
  7. After subsection 60(5):
Insert:
  "(5A) The application and accompanying report must be signed
by the applicant if the applicant is a natural person. If the
applicant is not a natural person, they must be signed on
behalf of the applicant by whichever of the following natural
persons is applicable:
  (a) if the applicant is an incorporated body that has a board
of directors (however described) - the chairperson (however
described) of the board;
  (b) in any other case - the natural person designated by the
form as the signatory.".
  8. Section 70:
Add at the end:
  "(6) The application and accompanying report must be signed
by the applicant if the applicant is a natural person. If the
applicant is not a natural person, they must be signed on
behalf of the applicant by whichever of the following natural
persons is applicable:
  (a) if the applicant is an incorporated body that has a board
of directors (however described) - the chairperson (however
described) of the board;
  (b) in any other case - the natural person designated by the
form as the signatory.".
  9. Application
The amendments made by this Schedule apply to applications, and
reports accompanying applications, where the applications are
made after the commencement of this Schedule.
NOTES ABOUT SECTION HEADINGS
  1.  On the commencement of Part 3 of Schedule 1 of this Act,
the heading to section 160ARXC of the Income Tax Assessment Act
1936 is altered by adding at the end "or different refunds".
  2.  On the commencement of Part 4 of Schedule 1 of this Act,
the heading to section 82AAQ of the Income Tax Assessment Act
1936 is altered by omitting "to taxpayer to be included in his
assessable income" and substituting "to be included in
recipient's assessable income".

Notes to the Taxation Laws Amendment Act (No. 4) 1994
Note 1
The Taxation Laws Amendment Act (No. 4) 1994 as shown in this compilation comprises
Act No. 181, 1994 amended as indicated in the Tables below.

Table of Acts
Act                                                Number     Date          Date of commencement                Application, saving or transitional provisions
                                                   and year   of Assent
Taxation Laws Amendment Act (No. 4) 1994           181, 1994  19 Dec 1994   See s. 2
Tax Laws Amendment (2010 Measures No. 2) Act 2010  75, 2010   28 June 2010  Schedule 6 (item 75): 29 June 2010  —

Table of Amendments
ad. = added or inserted   am. = amended     rep. = repealed   rs. = repealed and substituted
Provision affected                                                                            How affected