^4 Definitions

In this instrument:

BAS service has the meaning given by section 90-10 of the Tax Agent Services Act 2009

Commissioner means the Commissioner of Taxation

Service means a service:

(a) that relates to:

(i) ascertaining liabilities, obligations or entitlements of an entity that arise, or could arise, under section 5; or

(ii) advising an entity about liabilities, obligations or entitlements of the entity or another entity that arise, or could arise, under section 5; or

(iii) representing an entity in their dealings with the Commissioner under section 5;

(b) that is provided in circumstances where the entity can reasonably be expected to rely on the service for either or both of the following purposes:

(i) to satisfy liabilities or obligations that arise, or could arise under section 5;

(ii) to claim entitlements that arise, or could arise, under section 5.