67AExemption—escrow services

#### 67A Exemption—escrow services (1) This section applies to a person if: (a) the person is any of the following: (i) a qualified accountant; (ii) a reporting entity that uses qualified accountants to supply professional accounting services; (iii) a legal practitioner (however described); (iv) a reporting entity that uses legal practitioners (however described) to supply professional legal services; and (b) the person provides a designated service covered by item 3 of table 6 in section 6 for the purposes of an escrow agreement. (2) Despite section 6, the designated service provided by the person, to the extent that it is provided for the purposes of the escrow agreement, is not also a designated service covered by item 29 or 30 of table 1 in that section.