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Tax Agent Services Act 2009
In force
Administered by
Department of the Treasury
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C2024C00611 (C25)
14 October 2024
-
20 February 2025
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Part 1—Introduction
Division 1—Preliminary
1 1 Short title
1 5 Commencement
1 10 Extension of Act to external Territories
1 15 General administration of Act
Division 2—Overview of this Act
Subdivision 2 A—Objects
2 5 Object
Subdivision 2 B—Guide
2 10 General guide to each Part
Division 3—Explanation of the use of defined terms
3 5 When defined terms are identified
3 10 When defined terms are not identified
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Part 2—Registration
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Division 20—Registration
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Guide to this Division
20 1 What this Division is about
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Subdivision 20 A—Eligibility for registration
20 5 Eligibility for registration as registered tax agent or BAS agent
20 10 Regulations may prescribe system regarding professional associations
20 15 Criteria for determining whether an individual is a fit and proper person
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Subdivision 20 B—Applying for registration
20 20 Application for registration
20 25 Registration
20 30 Board to notify you of grant of registration
20 35 Commencement and duration of registration
20 40 Variation of conditions of registration
20 45 Certain events may affect your continued registration
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Subdivision 20 C—Renewing registration
20 50 Renewal of registration
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Part 3—The Code of Professional Conduct
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Division 30—The Code of Professional Conduct
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Guide to this Division
30 1 What this Division is about
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Subdivision 30 A—The Code of Professional Conduct
30 5 Application of the Code of Professional Conduct
30 10 The Code of Professional Conduct
30 12 Minister may determine Code of Professional Conduct obligations
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Subdivision 30 B—Your liability for administrative sanctions
30 15 Sanctions for failure to comply with the Code of Professional Conduct
30 20 Orders
30 25 Suspension
30 30 Termination
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Subdivision 30 C—Other obligations
30 35 Obligation to notify a change of circumstances
30 40 Obligation to notify of significant breaches of the Code of Professional Conduct
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Part 4—Termination of registration
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Division 40—Termination of registration
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Guide to this Division
40 1 What this Division is about
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Subdivision 40 A—Grounds for terminating registration
40 5 Termination of registration—individuals
40 10 Termination of registration—partnerships
40 15 Termination of registration—companies
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Subdivision 40 B—Notice and effect of termination
40 20 Notification of decision to terminate registration and when termination takes effect
40 25 Period during which you may not apply for registration
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Part 4A—Disqualified entities
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Division 45—Disqualified entities
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Guide to this Division
45 1 What this Division is about
45 5 Approval of disqualified entity providing tax agent services on your behalf
45 10 Obligation to give notice if you are a disqualified entity
45 15 Obligation to give notice if you become a disqualified entity
45 20 Transitional obligation to give notice if you are a disqualified entity at the commencement of this section
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Part 5—Civil penalties
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Division 50—Civil penalties
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Guide to this Division
50 1 What this Division is about
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Subdivision 50 A—Conduct that is prohibited without registration
50 5 Providing tax agent services if unregistered
50 10 Advertising tax agent services if unregistered
50 15 Representing that you are a registered tax agent or BAS agent if unregistered
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Subdivision 50 AA—Conduct that relates to tax (financial) advice services
50 17 Providing tax (financial) advice services if not registered or qualified
50 18 Advertising tax (financial) advice services if not registered or qualified
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Subdivision 50 B—Other civil penalties
50 20 Making false or misleading statements
50 25 Employing or using the services of deregistered entities
50 30 Signing of declarations etc.
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Subdivision 50 C—Obtaining an order for a civil penalty
50 35 Federal Court may order you to pay a pecuniary penalty for contravening a civil penalty provision
50 40 Treatment of partnerships
50 45 Recovery of a pecuniary penalty
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Part 6—The Tax Practitioners Board
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Division 60—The Tax Practitioners Board
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Guide to this Division
60 1 What this Division is about
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Subdivision 60 A—Establishment, functions and powers of the Board
60 5 Establishment
60 10 Membership
60 15 Functions
60 20 Powers
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Subdivision 60 B—Appointment etc. of members of the Board
60 25 Appointment
60 30 Term of appointment
60 35 Remuneration and allowances
60 40 Leave of absence
60 45 Outside employment
60 50 Disclosure of interests
60 55 Resignation
60 60 Termination of appointment
60 65 Terms and conditions of appointment not provided for by Act
60 67 Acting appointments
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Subdivision 60 C—Board procedures
60 70 Meetings
60 75 Decisions without meetings
60 80 Administrative support for the Board
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Subdivision 60 D—Committees etc.
60 85 Establishment of committees
60 90 Remuneration and allowances of committee members
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Subdivision 60 E—Investigations
60 95 Investigations
60 100 Power to request production of a document or thing
60 105 Power to require witnesses to appear before the Board
60 110 Power to take evidence on oath or affirmation
60 115 Self incrimination
60 120 Board may retain documents and things
60 125 Outcomes of investigations
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Subdivision 60 F—Public reporting obligations of the Board
60 130 Annual report
60 135 Register
60 140 Publication of information
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Subdivision 60 G—Finance
60 145 Tax Practitioners Board Special Account
60 150 Credits to the Tax Practitioners Board Special Account
60 155 Purposes of the Tax Practitioners Board Special Account
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Part 7—Miscellaneous
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Division 70—Miscellaneous
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Guide to this Division
70 1 What this Division is about
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Subdivision 70 A—Injunctions
70 5 Injunction to restrain or require certain conduct
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Subdivision 70 B—Administrative review
70 10 Administrative review
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Subdivision 70 C—Provisions affecting trustees and partnerships
70 15 How this Act applies to an individual or company in the capacity of a trustee
70 20 Continuity of partnerships
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Subdivision 70 D—Provisions relating to the Board
70 25 Immunity from legal action
70 30 Delegation by Board
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Subdivision 70 E—Miscellaneous
70 35 Official information not to be disclosed
70 40 Exceptions to the prohibition on disclosure of official information
70 45 On disclosure of official information
70 50 Legal professional privilege
70 55 Regulations
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Subdivision 70 F—Address for service of notices
70 60 Address for service of notices
70 65 How documents may be given
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Part 8—Interpretation
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Division 80—Rules for interpreting this Act
80 1 What forms part of this Act
80 2 What does not form part of this Act
80 5 The role of Guides in interpreting this Act
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Division 90—Dictionary
90 1 Dictionary
90 5 Meaning of tax agent service
90 10 Meaning of BAS service
90 15 Meaning of tax (financial) advice service
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
