Document ID: chunk:federal_register_of_legislation:C2018C00085:clause:2_8
Version: federal_register_of_legislation:C2018C00085
Segment Type: clause
Provision Reference: sch 2 cl 8
Character Range: 43989–44803

8  Section 4 (definition of tax official)
Repeal the definition, substitute:
tax official means:
 (a) an ATO official; or
 (b) a Board member of the Tax Practitioners Board; or
 (c) an APS employee assisting the Tax Practitioners Board as described in section 60‑80 of the Tax Agent Services Act 2009; or
 (d) a person engaged on behalf of the Commonwealth by another tax official (other than an ATO official) to provide services related to the administration of taxation laws; or
 (e) a person who:
 (i) is a member of a body established for the sole purpose of assisting the Tax Practitioners Board in the administration of an aspect of taxation laws; and
 (ii) receives, or is entitled to receive, remuneration (but not merely allowances) from the Commonwealth in respect of his or her membership of the body.