Tax Agent Services Act 2009
60‑155 Purposes of the Tax Practitioners60‑155 Purposes of the Tax Practitioners Board Special Account
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60‑155 Purposes of the Tax Practitioners Board Special Account
The purposes of the Tax Practitioners Board Special Account are as follows: (a) paying or discharging the costs, expenses and other obligations incurred by the Commonwealth in the performance of the Board’s functions under this Act; (b) paying any remuneration and allowances payable to any person under this Act (including APS employees mentioned in section 60‑80); (c) reducing the balance of the account (and therefore the available appropriation for the account) without making a real or notional payment.
Note: See section 80 of the Public Governance, Performance and Accountability Act 2013 (which deals with special accounts).