For subsection 12BAB(1B) of the Act, a person who is one of the following:
(a) a person who may request an annual information return under subregulation 5D.2.01(3) of the Corporations Regulations 2001 ;
(b) a person who requests the preparation of a will, a trust instrument, a power of attorney or an agency arrangement;
is, in relation to an estate management function, prescribed as the person to whom the service is taken to be provided for the purpose of Division 2 of Part 2 of the Act.