CTHRepealedLegislation
Taxation Administration Regulations 1976
47Requirements for statutory declaration or affidavit—prescribed individual for body politic
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#### 47 Requirements for statutory declaration or affidavit—prescribed individual for body politic
(1) For item 3 of the table in section 268‑90 of the Act, the individual mentioned in subregulation (2) is prescribed.
(2) The prescribed individual is the public official of an Australian government agency who is responsible for the financial affairs of the agency:
(a) under an Australian law; or
(b) because the public official holds a particular office in the agency.
> Note: For Australian government agency, Australian law and public official, see section 995‑1 of the Income Tax Assessment Act 1997.