Federal Register of Legislation - Australian Government

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SLI 2013 No. 130 Regulations as made
This regulation amends the Corporations (Fees) Regulations 2001, Tax Agent Services Regulations 2009 and Taxation Administration Regulations 1976.
Administered by: Treasury
Registered 17 Jun 2013
Tabling HistoryDate
Tabled HR18-Jun-2013
Tabled Senate19-Jun-2013
Date of repeal 19 Jun 2013
Repealed by Division 1 of Part 5A of the Legislative Instruments Act 2003
Table of contents.

Commonwealth Coat of Arms

 

Tax Administration and Tax Agent Services Legislation Amendment Regulation 2013

 

Select Legislative Instrument No. 130, 2013

I, Professor Marie Bashir AC CVO, Administrator of the Government of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulation under the Corporations (Fees) Act 2001, the Tax Agent Services Act 2009 and the Taxation Administration Act 1953.

Dated 13 June 2013

Marie Bashir

Administrator

By Her Excellency’s Command

David Bradbury

Assistant Treasurer

 

 

  

  


Contents

1............ Name of regulation.............................................................................. 1

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

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

4............ Schedule(s)......................................................................................... 1

Schedule 1—Amendments                                                                                                2

Corporations (Fees) Regulations 2001                                                                   2

Tax Agent Services Regulations 2009                                                                     2

Taxation Administration Regulations 1976                                                           3

 


1  Name of regulation

                   This regulation is the Tax Administration and Tax Agent Services Legislation Amendment Regulation 2013.

2  Commencement

                   This regulation commences on the day after it is registered.

3  Authority

                   This regulation is made under:

                     (a)  the Corporations (Fees) Act 2001; and

                     (b)  the Tax Agent Services Act 2009; and

                     (c)  the Taxation Administration Act 1953.

4  Schedule(s)

                   Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

Schedule 1Amendments

  

Corporations (Fees) Regulations 2001

1  Schedule 1 (table item 31A, paragraph (a) in column 2)

After “Statistics,”, insert “the Tax Practitioners Board,”.

Tax Agent Services Regulations 2009

2  Paragraph 203(d) of Schedule 2

Repeal the paragraph, substitute:

                     (d)  if the application is made on or after 1 March 2013, and the individual was not previously registered under Part VIIA of the Income Tax Assessment Act 1936, the individual has successfully completed a course in commercial law that is approved by the Board.

Note:       1 March 2013 is 3 years after the day Part 2 of the Tax Agent Services Act 2009 commenced.

3  Paragraph 205(a) of Schedule 2

Repeal the paragraph, substitute:

                     (a)  each of the following applies:

                              (i)  the individual has successfully completed a course in basic accountancy principles that is approved by the Board;

                             (ii)  the individual has successfully completed a course in Australian taxation law that is approved by the Board;

                            (iii)  if the application is made on or after 1 March 2013, and the individual was not previously registered under Part VIIA of the Income Tax Assessment Act 1936, the individual has successfully completed a course in commercial law that is approved by the Board; and

Note:       1 March 2013 is 3 years after the day Part 2 of the Tax Agent Services Act 2009 commenced.

Taxation Administration Regulations 1976

4  Regulation 48 (at the end of the table)

Add:

 

3

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