Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Each of the following is an eligible recipient in relation to an entity (within the meaning of the Income Tax Assessment Act 1997 ):
(a) an auditor, or a member of an audit team conducting an audit, of the entity;
(b) 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;
(c) a person authorised by the entity to receive disclosures that may qualify for protection under this Part;
(d) a person or body prescribed for the purposes of this paragraph in relation to the entity.
(2) If the entity is a body corporate, each of the following is an eligible recipient in relation to the entity:
(a) a director, secretary or senior manager (within the meaning of the Corporations Act 2001 ) of the body corporate;
(b) 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.
(3) If the entity is a trust, each of the following is an eligible recipient in relation to the entity:
(a) a trustee of the trust;
(b) a person authorised by a trustee of the trust to receive disclosures that may qualify for protection under this Part.
(4) If the entity is a partnership, each of the following is an eligible recipient in relation to the entity:
(a) a partner in the partnership;
(b) a person authorised by a partner in the partnership to receive disclosures that may qualify for protection under this Part.
(5) Subsections (1), (2), (3) and (4) do not limit each other.