Australian Government

Federal Register of Legislation

Tax Agent Services Regulations 2022

In force

Administered by

Department of the Treasury

This item is authorised by the following title:

Tax Agent Services Act 2009

Superseded version

View latest version

View as made version

F2024C00581 C03

05 July 2024 - 13 October 2024

Table of contents

Part 1—Preliminary
Part 2—Recognition of professional associations
Part 3—Registration of BAS agents and tax agents
Part 4—Investigations
- 23 Power to require witnesses to attend—allowances and expenses
Part 5—The Tax Practitioners Board
- Division 1—Administrative assistance
  - 24 Administrative assistance to the Board
- Division 2—Register of entities
Part 6—Services that are not tax agent services
- 26 Specified services that are not tax agent services
Part 7—Application, saving and transitional provisions
- Division 1—Amendments made by the Tax Agent Services Amendment (Register Information) Regulations 2024
Schedule 1—Requirements for recognition of professional associations
- Part 1—Recognised BAS agent associations
- Part 2—Recognised tax agent associations
Schedule 2—Requirements for registration as a BAS agent or tax agent