Commonwealth Numbered Regulations

TAX AGENT SERVICES REGULATIONS 2022 (F2022L00238)

TABLE OF PROVISIONS

   PART 1--PRELIMINARY

   1.      Name  
   2.      Commencement  
   3.      Authority  
   4.      Schedules  
   5.      Definitions  

   PART 2--RECOGNITION OF PROFESSIONAL ASSOCIATIONS

           Division 1--Purpose of Part

   6.      Purpose of this Part  

           Division 2--Recognised BAS agent associations

   7.      Application for recognition  
   8.      Recognition of association  
   9.      Notice to Board if association ceases to meet requirements  
   10.     Notice if Board requests  
   11.     Termination of recognition  

           Division 3--Recognised tax agent associations

   12.     Application for recognition  
   13.     Recognition of association  
   14.     Notice to Board if association ceases to meet requirements  
   15.     Notice if Board requests  
   16.     Termination of recognition  
   17.     Notice of recognition--tax (financial) adviser association  

           Division 4--Miscellaneous

   18.     Review of decisions  
   19.     List of recognised associations  

   PART 3--REGISTRATION OF BAS AGENTS AND TAX AGENTS

           Division 1--Registered BAS agents

   20.     Requirements for registration  

           Division 2--Registered tax agents

   21.     Requirements for registration  

           Division 3--Application fees for registration

   22.     Application fee for registration  

   PART 4--INVESTIGATIONS

   23.     Power to require witnesses to attend--allowances and expenses  

   PART 5--THE TAX PRACTITIONERS BOARD

   24.     Administrative assistance to the Board  
   25.     Register of registered and deregistered tax agents and BAS agents  

   PART 6--SERVICES THAT ARE NOT TAX AGENT SERVICES

   26.     Specified services that are not tax agent services  
           SCHEDULE 1 Requirements for recognition of professional associations
           SCHEDULE 2 Requirements for registration as a BAS agent or tax agent