House of Representatives

Tax Agent Services (Transitional Provisions and Consequential Amendments) Bill 2009

Explanatory Memorandum

(Circulated by the authority of the Treasurer, the Hon Wayne Swan MP)


The following abbreviations and acronyms are used throughout this explanatory memorandum.

Abbreviation Definition
AAT Administrative Appeals Tribunal
ATO Australian Taxation Office
BAS Business Activity Statement
Board Tax Practitioners Board
Code Code of Professional Practice
Commissioner Commissioner of Taxation
ITAA 1936 Income Tax Assessment Act 1936
ITAA 1997 Income Tax Assessment Act 1997
Minister Treasury portfolio Minister
R & D research and development
state Board Tax Agents' Board
TAS Act Tax Agent Services Act 2009
TAA 1953 Taxation Administration Act 1953

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