Commonwealth Numbered Regulations

TAX AGENT SERVICES REGULATIONS 2022 (F2022L00238) - REG 5

Note:          A number of expressions included in this instrument are defined in the Act, including the following:

(a)    BAS service;

(b)    Board;

(c)    registered BAS agent;

(d)    registered tax agent;

(e)    tax agent service.

                   In this instrument:

"Act " means the Tax Agent Services Act 2009 .

"recognised BAS agent association " means an association recognised by the Board under section 8. recognised tax agent association means:

                     (a)  an association recognised by the Board under section 13; or

                     (b)  an association that, immediately before 1 January 2022, was a recognised tax (financial) adviser association within the meaning of the Tax Agent Services Regulations 2009 as in force at that time.