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A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 219TM
Protection of nominee against criminal liability
(1) A nominee of a person is not subject to any criminal
liability under the family assistance law in respect of:
(a) any act or omission of the person; or
(b) anything done, in good faith, by the nominee in his or her
capacity as nominee.
(2) This section has effect subject to section 219TK.
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