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Tax Agent Services Regulations 2009
No longer in force
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Administered by
Department of the Treasury
This item is authorised by the following title:
Tax Agent Services Act 2009
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F2018C00012 C09
01 January 2018
-
22 June 2018
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Part 1—Preliminary
1 Name of Regulations
3 Definitions
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Part 1A—Recognition of professional associations
4 Purpose of Part
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Division 1—Recognised BAS agent association
4A Application for recognition as recognised BAS agent association
4B When Board must consider application
4C Recognition of organisation as recognised BAS agent association—1 March 2010 to 28 February 2013
4D Recognition of organisation as recognised BAS agent association—on and after 1 March 2013
4E Notice to Board if recognised BAS agent association ceases to meet requirement of recognition
4F Notice if Board requests
4G Termination of recognition of recognised BAS agent association
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Division 2—Recognised tax agent association
5 Application for recognition as recognised tax agent association
5A When Board must consider application
5B Recognition of organisation as recognised tax agent association
5C Notice to Board if recognised tax agent association ceases to meet requirement of recognition
5D Notice if Board requests
5E Termination of recognition of recognised tax agent association
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Division 2A—Recognised tax (financial) adviser association
5F Application for recognition as recognised tax (financial) adviser association
5G When Board must consider application
5H Recognition of organisation as recognised tax (financial) adviser association
5J Notice to Board if recognised tax (financial) adviser association ceases to meet requirement of recognition
5K Notice if Board requests
5L Termination of recognition of recognised tax (financial) adviser association
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Division 3—Miscellaneous
6 Publication of notice on Board’s website
6A Review of decisions
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Part 2—Registration
7 Eligibility for registration as BAS agent—prescribed requirements
8 Eligibility for registration as tax agent—prescribed requirements
8A Eligibility for registration as tax (financial) adviser—prescribed requirements
9 Application for registration—processing fees
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Part 3—Investigations
10 Power to require witnesses to attend—allowances and expenses
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Part 4—The Tax Practitioners Board
11 Administrative assistance to the Board
12 Register of registered and deregistered tax agents, BAS agents and tax (financial) advisers
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Part 5—Matters specified for Dictionary in Act
13 Specified services that are not tax agent services
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Schedule 1—Requirements to become a recognised association
Part 1—Recognised BAS agent association
Part 2—Recognised tax agent association
Part 3—Recognised tax (financial) adviser association
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Schedule 2—Eligibility for registration as BAS agent, tax agent or tax (financial) adviser: prescribed requirements
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Part 1—BAS agents
Division 1—Requirements
Division 2—Meaning of relevant experience
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Part 2—Tax agents
Division 1—Requirements
Division 2—Meaning of relevant experience
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Part 3—Tax (financial) advisers
Division 1—Requirements
Division 2—Definitions
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history