Document ID: chunk:federal_register_of_legislation:C2025C00107:body:0:p50
Version: federal_register_of_legislation:C2025C00107
Segment Type: other
Provision Reference: 
Character Range: 128109–130891

of this Act:
 (a) the headings to the Parts, Divisions and Subdivisions of this Act;
 (b) *Guides;
 (c) the headings to the sections and subsections of this Act;
 (d) the notes and examples (however described) that follow provisions of this Act.
 (2) The asterisks used to identify defined terms form part of this Act. However, if a term is not identified by an asterisk, disregard that fact in deciding whether or not to apply to that term a definition or other interpretation provision.

80‑2  What does not form part of this Act
  Tables of Subdivisions and tables of sections do not form part of this Act.

80‑5  The role of Guides in interpreting this Act
 (1) A Guide consists of sections under a heading indicating that what follows is a Guide to a particular Subdivision, Division etc.
 (2) A Guide forms part of this Act, but is kept separate from operative provisions. In interpreting an operative provision, a Guide may only be considered:
 (a) in determining the purpose or object underlying the provision; or
 (b) to confirm that the provision's meaning is the ordinary meaning conveyed by its text, taking into account its context in the Act and the purpose or object underlying the provision; or
 (c) in determining the provision's meaning if the provision is ambiguous or obscure; or
 (d) in determining the provision's meaning if the ordinary meaning conveyed by its text, taking into account its context in the Act and the purpose or object underlying the provision, leads to a result that is manifestly absurd or is unreasonable.

Division 90—Dictionary

Table of sections
90‑1 Dictionary
90‑5 Meaning of tax agent service
90‑10 Meaning of BAS service
90‑15 Meaning of tax (financial) advice service

90‑1  Dictionary
 (1) In this Act:
BAS service has the meaning given by section 90‑10.
Board means the Tax Practitioners Board established by section 60‑5.
Board member means a member of the Board appointed in accordance with section 60‑25 (including the Chair).
Chair means the Chair of the Board.
Code of Professional Conduct means the Code of Professional Conduct set out in section 30‑10.
committee means a committee established under section 60‑85.
community representative has the meaning given by section 60‑25.
disqualified entity has the meaning given by subsection 45‑5(2).
evidential burden, in relation to a matter, means the burden of adducing or pointing to evidence that suggests a reasonable possibility that the matter exists or does not exist.
executive officer has the meaning given by section 60‑25.
external administration: a person goes into external administration if the person becomes a Chapter 5 body corporate (within the meaning of the Corporations Act 2001).
Federal Court means the Federal Court of Australia.
Financial Services and