Document ID: chunk:federal_register_of_legislation:F2025C00077:clause:1_7
Version: federal_register_of_legislation:F2025C00077
Segment Type: clause
Provision Reference: sch 1 cl 7
Character Range: 189267–191213

7  Australian Taxation Office
  For the purposes of the finance law:
 (a) the following combination of bodies and persons is a listed entity:
 (i) the Commissioner of Taxation;
 (ii) the Tax Practitioners Board;
 (iii) the Australian Charities and Not‑for‑profits Commission (the ACNC);
 (iv) the Australian Charities and Not‑for‑profits Commission Advisory Board (the ACNC Advisory Board); and
 (b) the listed entity is to be known as the Australian Taxation Office; and
 (c) the Commissioner of Taxation is the accountable authority of the listed entity; and
 (d) the following persons are officials of the listed entity:
 (i) the Commissioner of Taxation;
 (ii) the Second Commissioners of Taxation;
 (iii) the staff assisting the Commissioner of Taxation referred to in section 4A of the Taxation Administration Act 1953;
 (iv) the members of the Tax Practitioners Board;
 (v) APS employees whose services are made available to the Tax Practitioners Board under section 60‑80 of the Tax Agent Services Act 2009;
 (vi) the Commissioner of the ACNC;
 (vii) the staff assisting the Commissioner of the ACNC referred to in section 120‑5 of the Australian Charities and Not‑for‑profits Commission Act 2012 (the ACNC Act);
 (viii) consultants engaged under section 120‑10 of the ACNC Act;
 (ix) the members of the ACNC Advisory Board; and
 (e) the purposes of the listed entity include the following:
 (i) the functions conferred on the Commissioner of Taxation by or under the Taxation Administration Act 1953 or any other law of the Commonwealth;
 (ii) the functions of the Tax Practitioners Board referred to in section 60‑15 of the Tax Agent Services Act 2009;
 (iii) the function of the ACNC referred to in section 105‑15 of the ACNC Act;
 (iv) the functions of the Commissioner of the ACNC referred to in sections 110‑5 and 110‑10 of the ACNC Act;
 (v) the functions of the ACNC Advisory Board referred to in section 135‑15 of the ACNC Act.