90‑1 Dictionary90‑1 Dictionary

90‑1 Dictionary

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

committee means a committee established under section 60‑85.

community representative has the meaning given by section 60‑25.

disqualified entity has the meaning given by subsection 45‑5(2).

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.

executive officer has the meaning given by section 60‑25.

external administration: a person goes into external administration if the person becomes a Chapter 5 body corporate (within the meaning of the Corporations Act 2001).

Federal Court means the Federal Court of Australia.

Financial Services and Credit Panel has the same meaning as in the Australian Securities and Investments Commission Act 2001.

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

Guide has the meaning given by section 80‑5.

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.

prescribed tax agent has the meaning given by section 60‑25.

qualified tax relevant provider has the same meaning as in the Corporations Act 2001.

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