An entity can apply to be an intermediary. When they apply, their key office holders must provide us a declaration.
Key office holders are:
- shareholders of closely held companies
- partners of partnerships
- members of unincorporated bodies
- tax managers, chief financial or executive officers and directors of body corporates (other than closely held companies).
Each key office holder must provide a declaration when the entity applies.
Last updated: 15 Jun 2021