3Definitions

#### 3 Definitions In these Regulations: > Act means the Tax Agent Services Act 2009. > Board means the Tax Practitioners Board established by section 60‑5 of the Act. > recognised BAS agent association means an organisation recognised by the Board under regulation 4A. > recognised tax agent association means: (a) an organisation recognised by the Board under regulation 5B; or (b) an organisation that, immediately before 1 January 2022, was a recognised tax (financial) adviser association within the meaning of this instrument as in force at that time. > requirements for recognition means: (a) for a recognised BAS agent association—the requirements mentioned in Part 1 of Schedule 1; or (b) for a recognised tax agent association—the requirements mentioned in Part 2 of Schedule 1. > secretary means the secretary of the Board, and includes, in his or her absence, a person who for the time being performs the duties of the secretary. > Note: Under subsection 90‑1(2) of the Act, expressions in the Act (other than the expression “this Act”) have the same meaning as in the Income Tax Assessment Act 1997. Therefore several other words and expressions used in these Regulations have the meaning given by the Income Tax Assessment Act 1997. For example: (a) stapled entity (b) taxation law (c) under common ownership.