Commonwealth Consolidated Regulations

INCOME TAX REGULATIONS 1936 - REG 153

                In this Part, unless the contrary intention appears:

"applicant" means an applicant for registration as a tax agent.

"Board" means a Tax Agents' Board constituted, or deemed to be constituted, under Part VIIA of the Act.

"the secretary" , in relation to a Board, means the secretary of that Board, or, in his or her absence, any officer for the time being performing the duties of the secretary.