has the meaning given by section 9010.

means the Tax Practitioners established by section 605.

means a member of the Board appointed in accordance with section 6025 (including the Chair).

means the of the Board.

means the , as in force from time to time, made by the standards body under paragraph 921U(2)(b).

means the set out in section 3010.

means a established under section 6085.

has the meaning given by section 921G.

, in relation to a compliance scheme, has the meaning given by section 921J.

, in relation to a matter, means the burden of adducing or pointing to evidence that suggests a reasonable possibility that the matter exists or does not exist.

of a company: see section 515.

means the of Australia.

means a panel convened under subsection 139(1).

, when used in a provision outside Chapter 7, has the same meaning as it has in Chapter 7.

has the meaning given by section 805.

for a compliance scheme means the person that monitors and enforces compliance with the Code of Ethics under the scheme.

means information that:

(a) was disclosed or obtained under or for the purposes of this Act; and

(b) relates to the affairs of a person; and

has the meaning given by section 4AA of the

Crimes Act 1914

.

: a person is a

if:

(a) the person is a relevant provider; and

means an entity that is registered under this Act as a .

Note: In most cases, an entity is taken not to be a registered BAS agent if the entity is suspended from providing BAS services under section 3025.