Tax Agent Services Act 2009
| Term(s) | Definition | Defined in Legislation | See Section(s) |
|---|---|---|---|
| registered tax agent | means an entity that is registered under this Act as a registered tax agent. |
Tax Agent Services Act 2009 | |
| registered tax agent or BAS agent | means an entity that is registered under this Act as a registered tax agent or a registered BAS agent. |
Tax Agent Services Act 2009 | |
| registered tax agent, BAS agent or tax (financial) adviser | means an entity that is registered under this Act as a registered tax agent, a registered BAS agent or a registered tax (financial) adviser. |
Tax Agent Services Act 2009 | |
| registered tax agents and BAS agents | means entities that are registered under this Act as registered tax agents and entities that are registered under this Act as registered BAS agents. |
Tax Agent Services Act 2009 | |
| registered tax agents, BAS agents and tax (financial) advisers | means the following: |
Tax Agent Services Act 2009 | |
| relevant provider | has the meaning given by section 910A. |
Corporations Act 2001 | |
| representative | of a person means: |
Corporations Act 2001 | |
| tax (financial) advice service | has the meaning given by section 90 ‐ 15. |
Tax Agent Services Act 2009 | |
| tax agent service | has the meaning given by section 90 ‐ 5. |
Tax Agent Services Act 2009 | |
| virtual enquiry technology | means any technology that allows a person to appear at all or part of a hearing, examination or other enquiry without being physically present at the hearing, examination or other enquiry. |
Tax Agent Services Act 2009 |