PART 6
-
THE TAX PRACTITIONERS BOARD
Division 60
-
The Tax Practitioners Board
Subdivision 60-G
-
Finance
History
Subdiv 60-G inserted by No 101 of 2023, s 3 and Sch 3 item 14, effective 1 July 2024. No 101 of 2023, s 3 and Sch 3 item 14 contains the following application provision:
15 Refund of amount received before commencement not to be debited from the Tax Practitioners Board Special Account
15
If:
(a)
before the commencement of this Part, an amount is received by the Commissioner, on behalf of the Commonwealth, under the
Tax Agent Services Act 2009
; and
(b)
all or some of the amount is refunded by the Commonwealth on or after the commencement of this Part;
the refunded amount is not to be debited from the Tax Practitioners Board Special Account.
SECTION 60-155
60-155
Purposes of the Tax Practitioners Board Special Account
The purposes of the Tax Practitioners Board Special Account are as follows:
(a)
paying or discharging the costs, expenses and other obligations incurred by the Commonwealth in the performance of the Board
'
s functions under this Act;
(b)
paying any remuneration and allowances payable to any person under this Act (including APS employees mentioned in section
60-80
);
(c)
reducing the balance of the account (and therefore the available appropriation for the account) without making a real or notional payment.
Note:
See section 80 of the
Public Governance, Performance and Accountability Act 2013
(which deals with special accounts).
History
S 60-155 inserted by No 101 of 2023, s 3 and Sch 3 item 14, effective 1 July 2024. For application provision, see note under Subdiv
60-G
heading.