You mention setting up a body. There is no requirement in here that it be something created for the purposes of this. Rather, there is a requirement that it be designated.
On April 29th, 2019. See this statement in context.
On April 29th, 2019. See this statement in context.
April 29th, 2019 / 4:35 p.m.
Director General, Tax Legislation Division, Tax Policy Branch, Department of Finance
You mention setting up a body. There is no requirement in here that it be something created for the purposes of this. Rather, there is a requirement that it be designated.
See context to find out what was said next.