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)Glossary
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 |