Tax Agent Services Act 2009

PART 8 - INTERPRETATION  

Division 90 - Dictionary  

SECTION 90-1   Dictionary  

90-1(1)  


In this Act:

BAS service
has the meaning given by section 90-10 .

Board
means the Tax Practitioners Board established by section 60-5 .

Board member
means a member of the Board appointed in accordance with section 60-25 (including the Chair).

Chair
means the Chair of the Board.

Code of Ethics
has the same meaning as in Part 7.6 of the Corporations Act 2001 .

Code of Professional Conduct
means the Code of Professional Conduct set out in section 30-10 .

committee
means a committee established under section 60-85 .

compliance scheme
has the same meaning as in Part 7.6 of the Corporations Act 2001 .

covers
, in relation to a compliance scheme, has the same meaning as in Part 7.6 of the Corporations Act 2001 .

Note:

See also section 18A of the Acts Interpretation Act 1901 (parts of speech and grammatical forms).

evidential burden
, in relation to a matter, means the burden of adducing or pointing to evidence that suggests a reasonable possibility that the matter exists or does not exist.

Federal Court
means the Federal Court of Australia.

financial services licensee
has the same meaning as in Chapter 7 of the Corporations Act 2001 .

Guide
has the meaning given by section 80-5 .

monitoring body
for a compliance scheme has the same meaning as in Part 7.6 of the Corporations Act 2001 .

official information
means information that:


(a) was disclosed or obtained under or for the purposes of this Act; and


(b) relates to the affairs of a person; and


(c) identifies, or is reasonably capable of being used to identify, the person.

penalty unit
(Repealed by No 31 of 2014)

proceeds of crime order
(Repealed by No 145 of 2010)

registered BAS agent
means an entity that is registered under this Act as a registered BAS agent.

Note:

In most cases, an entity is taken not to be a registered BAS agent if the entity is suspended from providing BAS services under section 30-25 .

registered tax agent
means an entity that is registered under this Act as a registered tax agent.

Note:

In most cases, an entity is taken not to be a registered tax agent if the entity is suspended from providing tax agent services under section 30-25 .

registered tax agent, BAS agent or tax (financial) adviser
means an entity that is registered under this Act as a registered tax agent, a registered BAS agent or a registered tax (financial) adviser.

registered tax agent or BAS agent
means an entity that is registered under this Act as a registered tax agent or a registered BAS agent.

registered tax agents and BAS agents
means entities that are registered under this Act as registered tax agents and entities that are registered under this Act as registered BAS agents.

registered tax agents, BAS agents and tax (financial) advisers
means the following:


(a) entities that are registered under this Act as registered tax agents;


(b) entities that are registered under this Act as registered BAS agents;


(c) entities that are registered under this Act as registered tax (financial) advisers.

registered tax (financial) adviser
means an entity that is registered under this Act as a registered tax (financial) adviser.

Note:

In most cases, an entity is taken not to be a registered tax (financial) adviser if the entity is suspended from providing tax (financial) advice services under section 30-25 .

representative
has the meaning given by paragraph (a) of the definition of that expression in section 910A of the Corporations Act 2001.

serious taxation offence
means:


(a) an offence against section 134.1 , 134.2 , 135.1 , 135.2 or 135.4 of the Criminal Code , if the offence relates to a tax liability (within the meaning of the Taxation Administration Act 1953 ); or


(b) a * taxation offence that is punishable on conviction by a fine exceeding 40 penalty units, or imprisonment, or both.

tax agent service
has the meaning given by section 90-5 .

taxation offence
has the meaning given by section 8A of the Taxation Administration Act 1953 .

tax (financial) advice service
has the meaning given by section 90-15 .

tax practitioner registration requirements
means the matters about which the Board must, under Subdivision 20-A , be satisfied before the Board is obliged to grant an application for registration under this Act.

90-1(2)  
An expression has the same meaning in this Act as in the Income Tax Assessment Act 1997 (other than the expression " this Act " ).




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