Contents

Part 1                    Preliminary

                        1     Name of Regulations                                                        4

                        2     Commencement                                                              4

                        3     Definitions                                                                       4

                        4     Recognition as recognised BAS agent association             4

                        5     Recognition as recognised tax agent association                7

                        6     Meaning of tax agent service -- services that are not tax agent services          10

Part 2                    Registration

                        7     Eligibility for registration as BAS agent -- prescribed requirements      11

                        8     Eligibility for registration as tax agent -- prescribed requirements        11

                        9     Application for registration -- processing fees                   11

Part 3                    Investigations

                       10     Power to require witnesses to attend -- allowances and expenses      12

Part 4                    The Tax Practitioners Board

                       11     Administrative assistance to the Board                            13

                       12     Register of registered and deregistered tax agents and BAS agents     14

Schedule 1             Requirements to become recognised BAS agent associations and tax agent associations                                                                                    16

Part 1                      Recognised BAS agent association                                 16

Part 2                      Recognised tax agent association                                   18

Schedule 2             Eligibility for registration as BAS agent or tax agent -- prescribed requirements            21

Part 1                      BAS agents                                                                   21

Division 1                 Requirements                                                                21

Division 2                 Meaning of relevant experience                                        22

Part 2                      Tax agents                                                                    22

Division 1                 Requirements                                                                22

Division 2                 Meaning of relevant experience                                        25

 

 

 

  

Note