Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 251A

                   In this Part, unless the contrary intention appears:

"application" means an application to a Board in pursuance of this Part.

"approved form" means a form approved in writing by the Board concerned for the purposes of the provision in which the expression appears.

"authorised trustee company" means a company that is authorised by or under a law of the Commonwealth, a State or a Territory to act as an executor, administrator and trustee.

"BAS provisions" has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997 .

"BAS service" has the meaning given by section 251L.

"Board" means a Tax Agents' Board constituted, or deemed to be constituted, under this Part.

"conviction" , in relation to a person, in relation to an offence, includes the making of an order under section 19B of the Crimes Act 1914 in relation to the person in respect of the offence.

"executive officer" , in relation to a company, means:

                     (a)  a director of the company;

                     (b)  a secretary of the company; or

                     (c)  a person (by whatever name called) who is concerned in, or takes part in, the management of the company.

"registered tax agent" means a person or partnership who or which is registered as a tax agent in pursuance of this Part.

"serious taxation offence" means:

                     (a)  an offence against section 134.1, 134.2, 135.1, 135.2 or 135.4 of the Criminal Code , being an offence that relates to a tax liability within the meaning of the Taxation Administration Act 1953 ; or

                     (c)  an offence that is:

                              (i)  a taxation offence within the meaning of Part III of the Taxation Administration Act 1953 ; and

                             (ii)  punishable on conviction by either or both of the following:

                                        (A)  a fine exceeding 20 penalty units;

                                        (B)  imprisonment.

"taxation law" means an Act of which the Commissioner has the general administration, or regulations under such an Act, but does not include:

                     (a)  Customs Acts as defined in section 4 of the Customs Act 1901 ; or

                     (b)  Excise Acts as defined in section 4 of the Excise Act 1901 ; or

                     (d)  a sales tax law as defined in section 5 of the Sales Tax Assessment Act 1992 ; or

                     (e)  A New Tax System (Goods and Services Tax Transition) Act 1999 .