Commonwealth Consolidated Acts

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TAX AGENT SERVICES ACT 2009 - SECT 3.5

When defined terms are identified

  (1)   Many of the terms used in this Act are defined in the Dictionary, starting at section   995 - 1, to the Income Tax Assessment Act 1997 . However, some terms used in this Act are only defined in this Act.

Note:   Expressions in the Income Tax Assessment Act 1997 (other than the expression "this Act") have the same meaning in this Act as well, see subsection   90 - 1(2).

  (2)   Most defined terms in this Act and the Income Tax Assessment Act 1997 are identified by an asterisk at the start of the term: as in " * BAS service".


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