Document ID: chunk:federal_register_of_legislation:C2004A00922:clause:4_78
Version: federal_register_of_legislation:C2004A00922
Segment Type: clause
Provision Reference: sch 4 cl 78
Character Range: 63073–63922

78  Subsection 251N(2A)
Repeal the subsection, substitute:

 (2A) Subsection (2) does not apply to the extent that the person does the thing under the supervision and control of a registered nominee of the partnership or company.

Note: A defendant bears an evidential burden in relation to the matters in subsection (2A), see subsection 13.3(3) of the Criminal Code.

 (2B) A natural person who is registered as a tax agent must not allow any person to do anything specified in paragraph (1)(a) or (b).

Penalty: $1,000.

 (2C) Subsection (2B) does not apply to the extent that the person does the thing under the supervision and control of:
 (a) the tax agent; or
 (b) a registered nominee of the tax agent.

Note: A defendant bears an evidential burden in relation to the matters in subsection (2C), see subsection 13.3(3) of the Criminal Code.