Public Governance, Performance and Accountability Rule 2014

Schedule 1 - Listed entities  

Note:

See sections 6 and 8 .

7  

7   Australian Taxation Office  
For the purposes of the finance law:

(a)    the following combination of bodies and persons is a listed entity:

(i) the Commissioner of Taxation;

(ii) the Tax Practitioners Board;

(iii) the Australian Charities and Not-for-profits Commission (the ACNC );

(iv) the Australian Charities and Not-for-profits Commission Advisory Board (the ACNC Advisory Board ); and

(b)    the listed entity is to be known as the Australian Taxation Office; and

(c)    the Commissioner of Taxation is the accountable authority of the listed entity; and

(d)    the following persons are officials of the listed entity:

(i) the Commissioner of Taxation;

(ii) the Second Commissioners of Taxation;

(iii) the staff assisting the Commissioner of Taxation referred to in section 4A of the Taxation Administration Act 1953 ;

(iv) the members of the Tax Practitioners Board;

(v) APS employees whose services are made available to the Tax Practitioners Board under section 60-80 of the Tax Agent Services Act 2009 ;

(vi) the Commissioner of the ACNC;

(vii) the staff assisting the Commissioner of the ACNC referred to in section 120-5 of the Australian Charities and Not-for-profits Commission Act 2012 (the ACNC Act );

(viii) consultants engaged under section 120-10 of the ACNC Act;

(ix) the members of the ACNC Advisory Board; and

(e)    the purposes of the listed entity include the following:

(i) the functions conferred on the Commissioner of Taxation by or under the Taxation Administration Act 1953 or any other law of the Commonwealth;

(ii) the functions of the Tax Practitioners Board referred to in section 60-15 of the Tax Agent Services Act 2009 ;

(iii) the function of the ACNC referred to in section 105-15 of the ACNC Act;

(iv) the functions of the Commissioner of the ACNC referred to in sections 110-5 and 110-10 of the ACNC Act;

(v) the functions of the ACNC Advisory Board referred to in section 135-15 of the ACNC Act.