Tax Agent Services Act 2009
PART 1
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INTRODUCTION
Division 3
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Explanation of the use of defined terms
SECTION 3-5
When defined terms are identified
3-5(1)
Many of the terms used in this Act are defined in the Dictionary, starting at section 995-1 , to the Income Tax Assessment Act 1997 . However, some terms used in this Act are only defined in this Act.
3-5(2)
Most defined terms in this Act and the Income Tax Assessment Act 1997 are identified by an asterisk at the start of the term: as in " * BAS service " .
Many of the terms used in this Act are defined in the Dictionary, starting at section 995-1 , to the Income Tax Assessment Act 1997 . However, some terms used in this Act are only defined in this Act.
Note:
Expressions in the Income Tax Assessment Act 1997 (other than the expression " this Act " ) have the same meaning in this Act as well, see subsection 90-1(2) .
3-5(2)
Most defined terms in this Act and the Income Tax Assessment Act 1997 are identified by an asterisk at the start of the term: as in " * BAS service " .
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