Document ID: chunk:federal_register_of_legislation:C2025C00180:section:2:p2
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 2 (pt 2/2)
Character Range: 33733–34242

Act 1997.
Note: See also subsection (2).
tax liability means a liability to the Commonwealth arising under, or by virtue of, a taxation law.
Tax Practitioners Board means the Tax Practitioners Board established by section 60‑5 of the Tax Agent Services Act 2009.
Tribunal means the Administrative Review Tribunal.
 (2) Despite the definition of taxation law in subsection (1), an Excise Act (as defined in subsection 4(1) of the Excise Act 1901) is not a taxation law for the purposes of Part III of this Act.