5Definitions

#### 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.