4Definitions

4 Definitions

Note: Expressions have the same meaning in this instrument as in the Tax Agent Services Act 2009 as in force from time to time—see paragraph 13(1)(b) of the Legislation Act 2003.

In this instrument:

action, in relation to a client taking an action, includes the client failing to take an action.

at risk staff member, in relation to a registered tax agent or BAS agent, means:

(a) an employee of the agent; or
(b) where the agent is an employee or member of a partnership or company that is also a registered tax or BAS agent—a member or an employee of the partnership or company (or any other entity connected with, or an affiliate of, the partnership or company); or
(c) an entity (other than one covered by a preceding paragraph) that provides tax agent services on behalf of the agent.

the Act means the Tax Agent Services Act 2009.