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TAX AGENT SERVICES REGULATIONS 2009 (SLI NO 314 OF 2009) - REG 6
Meaning of tax agent service -- services that are not tax agent services
For subsection 90- 5 (2) of the Act, a service that is provided by an
auditor of a self-managed superannuation fund under the Superannuation
Industry (Supervision) Act 1993 is not a tax agent service.
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