Definitions
4 Definitions
In this Act:
ATO official means:
the Commissioner; or
a Second Commissioner of Taxation; or
a Deputy Commissioner of Taxation; or
a person engaged under the Public Service Act 1999, or an employee or officer of an authority of the Commonwealth, performing duties in the Australian Taxation Office; or
a person engaged on behalf of the Commonwealth by another ATO official to provide services related to the administration of taxation laws; or
a person who:
is a member of a body established for the sole purpose of assisting the Commissioner in the administration of an aspect of taxation laws; and
receives, or is entitled to receive, remuneration (but not merely allowances) from the Commonwealth in respect of his or her membership of the body.
Commissioner means the Commissioner of Taxation.
CSC (short for Commonwealth Superannuation Corporation) has the same meaning as in the Governance of Australian Government Superannuation Schemes Act 2011.
entity has the same meaning as in the Income Tax Assessment Act 1997.
Inspector‑General means the Inspector‑General of Taxation referred to in section 6.
Inspector‑General’s staff means:
the staff referred to in subsection 36(1); and
any employees or officers whose services are made available as referred to in subsection 36(3); and
any consultants engaged under subsection 36(4).
investigation into a complaint means an investigation under paragraph 7(1)(a).
investigation into a systemic issue means an investigation under paragraph 7(1)(c) or (d).
tax administration action means action that the Inspector‑General can investigate under paragraph 7(1)(a) or (b).
taxation law has the same meaning as in the Income Tax Assessment Act 1997.
tax file number has the same meaning as in the Income Tax Assessment Act 1997.
tax official means:
an ATO official; or
a Board member of the Tax Practitioners Board; or
an APS employee assisting the Tax Practitioners Board as described in section 60‑80 of the Tax Agent Services Act 2009; or
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
a person who:
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
receives, or is entitled to receive, remuneration (but not merely allowances) from the Commonwealth in respect of his or her membership of the body.
taxpayer means a person or other entity who is, was, or may become, liable to pay tax under any taxation law.
Tax Practitioners Board means the Tax Practitioners Board established by section 60‑5 of the Tax Agent Services Act 2009.
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