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?

Taxation Determination TD 93/143 is about the signing of a tax agent's certificate by a partnership or a company which is registered as a tax agent under the former subsection 165(1A) of the Income Tax Assessment Act 1936 (ITAA 1936).

Subsection 165(1A) of the ITAA 1936 was repealed with effect from 1 July 2000. TD 93/143 is therefore no longer current. Division 388 in Schedule 1 to the Taxation Administration Act 1953 (TAA) contains provisions relating to the signing of a declaration on an approved form lodged by an agent with effect from 1 July 2000. In particular, refer to section 388-70 and section 388-75 of Schedule 1 to the TAA.