Contents

Part 1--Preliminary                                                                                                                                        1

1............ Name............................................................................................................................. 1

2............ Commencement............................................................................................................. 1

3............ Authority....................................................................................................................... 1

4............ Schedules...................................................................................................................... 1

5............ Definitions..................................................................................................................... 1

Part 2--Recognition of professional associations                                                                         3

Division 1--Purpose of Part                                                                                                                3

6............ Purpose of this Part....................................................................................................... 3

Division 2--Recognised BAS agent associations                                                                      4

7............ Application for recognition............................................................................................ 4

8............ Recognition of association............................................................................................. 4

9............ Notice to Board if association ceases to meet requirements........................................... 4

10.......... Notice if Board requests................................................................................................ 5

11.......... Termination of recognition............................................................................................ 5

Division 3--Recognised tax agent associations                                                                        7

12.......... Application for recognition............................................................................................ 7

13.......... Recognition of association............................................................................................. 7

14.......... Notice to Board if association ceases to meet requirements........................................... 7

15.......... Notice if Board requests................................................................................................ 8

16.......... Termination of recognition............................................................................................ 8

17.......... Notice of recognition--tax (financial) adviser association............................................. 9

Division 4--Miscellaneous                                                                                                                  10

18.......... Review of decisions.................................................................................................... 10

19.......... List of recognised associations.................................................................................... 10

Part 3--Registration of BAS agents and tax agents                                                                 11

Division 1--Registered BAS agents                                                                                              11

20.......... Requirements for registration...................................................................................... 11

Division 2--Registered tax agents                                                                                                 11

21.......... Requirements for registration...................................................................................... 11

Division 3--Application fees for registration                                                                          12

22.......... Application fee for registration.................................................................................... 12

Part 4--Investigations                                                                                                                                  14

23.......... Power to require witnesses to attend--allowances and expenses................................ 14

Part 5--The Tax Practitioners Board                                                                                               15

24.......... Administrative assistance to the Board........................................................................ 15

25.......... Register of registered and deregistered tax agents and BAS agents............................. 15

Part 6--Services that are not tax agent services                                                                          17

26.......... Specified services that are not tax agent services......................................................... 17

Schedule 1--Requirements for recognition of professional associations 19

Part 1--Recognised BAS agent associations                                                                                  19

Part 2--Recognised tax agent associations                                                                                     21

Schedule 2--Requirements for registration as a BAS agent or tax agent              23

Part 1--Registered BAS agents                                                                                                             23

Part 2--Registered tax agents                                                                                                                 25

Schedule 3--Repeal of the Tax Agent Services Regulations 2009                                   30

Tax Agent Services Regulations 2009                                                                                             30

 

  

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