has the meaning given by section 90 ‐ 10.

means the Tax Practitioners Board established by section 60 ‐ 5.

means a member of the Board appointed in accordance with section 60 ‐ 25 (including the Chair).

means the Chair of the Board.

means the Code of Ethics in force under section 921E.

means the Code of Professional Conduct set out in section 30 ‐ 10.

means a committee established under section 60 ‐ 85.

has the meaning given by subsection 45 ‐ 5(2).

, 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 5 ‐ 15.

means the Federal Court of Australia.

means a panel convened under subsection 139(1).

means a person who holds an Australian financial services licence.

has the meaning given by section 80 ‐ 5.

means information that:

has the meaning given by section 4AA of the Crimes Act 1914 .

means an order, relating to a person’s commission of a * taxation offence, under:

: a person is a qualified tax relevant provider if:

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

means an entity that is registered under this Act as a registered tax (financial) adviser.