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Tax Agent Services Regulations 2022
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5 Definitions
Note: A number of expressions included in this instrument are defined in the Act, including the following:
(a) BAS service;
(b) Board;
(c) registered BAS agent;
(d) registered tax agent;
(e) tax agent service.
In this instrument:
Act means the Tax Agent Services Act 2009.
ART means the Administrative Review Tribunal.
ART Act means the Administrative Review Tribunal Act 2024.
recognised BAS agent association means an association recognised by the Board under section 8.recognised tax agent association means:
(a) an association recognised by the Board under section 13; or
(b) an association that, immediately before 1 January 2022, was a recognised tax (financial) adviser association within the meaning of the Tax Agent Services Regulations 2009 as in force at that time.
register means the register kept under section 60‑135 of the Act.