Tax Agent Services Act 2009

PART 1 - INTRODUCTION  

Division 3 - 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.

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 " .




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.