Document ID: chunk:federal_register_of_legislation:C2014A00119:clause:2_20
Version: federal_register_of_legislation:C2014A00119
Segment Type: clause
Provision Reference: sch 2 cl 20
Character Range: 198403–199114

20  Section 7
Insert:
person means any of the following:
 (a) an individual;
 (b) a body corporate;
 (c) a trust;
 (d) a corporation sole;
 (e) a body politic;
 (f) a local governing body.
safeguard audit means an audit carried out for the purposes of preparing an audit report prescribed by safeguard rules made for the purposes of subsection 22XQ(3).
safeguard audit report means an audit report prescribed by safeguard rules made for the purposes of subsection 22XQ(3).
trust means a person in the capacity of trustee or, as the case requires, a trust estate.
trustee has the same meaning as in the Income Tax Assessment Act 1997.
trust estate has the same meaning as in the Income Tax Assessment Act 1997.