Authorisation naming multiple persons need not be issued separately; assessments must be made separately in each person's name.

Insertion of section 292CC provides that a single authorisation under section 132 or a single requisition under section 132A may name more than one person without requiring separate authorisations or requisitions for each person, and that naming multiple persons on the same instrument does not create an association of persons; assessments and reassessments must, however, be made separately in the name of each person so named.

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