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Tax Agent Services Regulations 2009
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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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F2022C00172 C14
01 January 2022
-
31 March 2022
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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
4D Recognition of organisation as recognised BAS agent association
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 3—Miscellaneous
6 Publication of certain information on Board’s website
6A Review of decisions
6B Termination of recognition at request of professional organisation
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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
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 and BAS agents
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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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Part 6—Application and transitional provisions
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Division 1—Amendments made by the Treasury Laws Amendment (2018 Measures No. 1) Regulations 2018
14 Application—changes to application fees for registration
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Schedule 1—Requirements to become a recognised association
Part 1—Recognised BAS agent association
Part 2—Recognised tax agent association
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Schedule 2—Eligibility for registration as BAS agent or tax agent: 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—Definitions
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history