Taxation Administration Act 1953

Each of the following is an eligible recipient in relation to an entity (within the meaning of the Income Tax Assessment Act 1997):

an auditor, or a member of an audit team conducting an audit, of the entity;

a registered tax agent or BAS agent (within the meaning of the Tax Agent Services Act 2009) who provides tax agent services (within the meaning of that Act) or BAS services (within the meaning of that Act) to the entity;

a person authorised by the entity to receive disclosures that may qualify for protection under this Part;

a person or body prescribed for the purposes of this paragraph in relation to the entity.

If the entity is a body corporate, each of the following is an eligible recipient in relation to the entity:

a director, secretary or senior manager (within the meaning of the Corporations Act 2001) of the body corporate;

any other employee or officer (within the meaning of the Corporations Act 2001) of the body corporate who has functions or duties that relate to the tax affairs (within the meaning of section 14ZZT) of the body corporate.

If the entity is a trust, each of the following is an eligible recipient in relation to the entity:

a trustee of the trust;

a person authorised by a trustee of the trust to receive disclosures that may qualify for protection under this Part.

If the entity is a partnership, each of the following is an eligible recipient in relation to the entity:

a partner in the partnership;

a person authorised by a partner in the partnership to receive disclosures that may qualify for protection under this Part.

Subsections (1), (2), (3) and (4) do not limit each other.