8AInterpretation

#### 8A Interpretation (1) In this Part, unless the contrary intention appears: > corporation means any body corporate. > director, in relation to a corporation, includes: (a) any person occupying or acting in the position of director of the corporation, by whatever name called and whether or not validly appointed to occupy, or duly authorized to act in, the position; and (b) any person in accordance with whose directions or instructions the directors of the corporation are accustomed to act. > instrument includes any document. > prescribed offence means: (a) an offence against section 8C, subsection 8D(1) or (2) or section 8N or 8Q, or against Division 136 or 137 of the Criminal Code in relation to a taxation law; or (b) an offence against section 11.1 of the Criminal Code that relates to an offence of a kind referred to in paragraph (a). > prescribed taxation offence means: (a) a taxation offence (other than a prescribed offence) that is committed by a natural person and punishable by a fine and not by imprisonment; (b) a prescribed offence (other than a prescribed offence that the Commissioner has elected under subsection 8F(1) or 8S(1) to treat otherwise than as a prescribed taxation offence) that is committed by a natural person; or (c) a taxation offence that is committed by a corporation. > produce, in relation to a book, paper, record or other document, includes permit access to. > taxation offence means: (a) an offence against a taxation law; or (b) an offence against: (i) section 6 of the Crimes Act 1914; or (ii) section 11.1, 11.4 or 11.5 of the Criminal Code; being an offence that relates to an offence against a taxation law. > tax file number means a tax file number as defined in section 202A of the Income Tax Assessment Act 1936. (2) For the purposes of the definition of director in subsection (1), a person shall not be regarded as a person in accordance with whose directions or instructions the directors of a corporation are accustomed to act by reason only that the directors act on advice given by that person in the proper performance of the functions attaching to the person’s professional capacity or to the person’s business relationship with the directors.