Commonwealth Numbered Regulations

TAX ADMINISTRATION AND TAX AGENT SERVICES LEGISLATION AMENDMENT REGULATION 2013 (SLI NO 130 OF 2013) - SCHEDULE 1

Corporations (Fees) Regulations 2001

1  Schedule 1 (table item 31A, paragraph (a) in column 2)

After "Statistics,", insert "the Tax Practitioners Board,".

Tax Agent Services Regulations 2009

2  Paragraph 203(d) of Schedule 2

Repeal the paragraph, substitute:

                     (d)  if the application is made on or after 1 March 2013, and the individual was not previously registered under Part VIIA of the Income Tax Assessment Act 1936 , the individual has successfully completed a course in commercial law that is approved by the Board.

Note:       1 March 2013 is 3 years after the day Part 2 of the Tax Agent Services Act 2009 commenced.

3  Paragraph 205(a) of Schedule 2

Repeal the paragraph, substitute:

                     (a)  each of the following applies:

                              (i)  the individual has successfully completed a course in basic accountancy principles that is approved by the Board;

                             (ii)  the individual has successfully completed a course in Australian taxation law that is approved by the Board;

                            (iii)  if the application is made on or after 1 March 2013, and the individual was not previously registered under Part VIIA of the Income Tax Assessment Act 1936 , the individual has successfully completed a course in commercial law that is approved by the Board; and

Note:       1 March 2013 is 3 years after the day Part 2 of the Tax Agent Services Act 2009 commenced.

Taxation Administration Regulations 1976

4  Regulation 48 (at the end of the table)

Add: