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Income tax: in completing a tax agent's certificate, may the name of the partnership or company be stamped or typed, or must the registered nominee write out the name while signing the certificate?

Preamble

The registered nominee only needs to sign his or her own name. The name of the partnership or company may be stamped or typed on the tax agent's certificate.

Sub-section 165(1A) requires that the certificate be signed in the name of the partnership or company. This is not taken to mean that the nominee must physically write out that name.

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