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of <h1>Legislation tightens authorised representative rules: updates practitioner references, replaces 'trust' with 'registered non-profit', expands delegated rulemaking</h1> The enacted section narrows and refines the Bill's rules on authorised representatives by adjusting legacy practitioner references (linking to the 1961 Act rather than the 1922 Act), replacing 'trust or institution' with 'registered non-profit organisation' in an accountant-exception, altering penalty cross-references that affect disqualification, and inserting 'may be prescribed'/'prescribed income-tax authority,' signaling greater delegated rulemaking and a designated authority for non-professional misconduct disqualifications; these changes chiefly affect which historical practitioners qualify, which non-profits are covered, which prior penalties bar representation, and the role of subordinate rules in defining eligibility and disqualification.
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