Commonwealth Numbered Regulations

TAX AGENT SERVICES REGULATIONS 2009 (SLI NO 314 OF 2009) - REG 3

                In these Regulations:

"Act" means the Tax Agent Services Act 2009 .

"Board" means the Tax Practitioners Board established by section 60- 5 of the Act.

"recognised BAS agent association" has the meaning given by regulation 4.

recognised tax agent association has the meaning given by regulation 5.

secretary means the secretary of the Board, and includes, in his or her absence, a person who for the time being performs the duties of the secretary.