Australian Government

Federal Register of Legislation

Annual survey

We would appreciate it if you could complete our website survey, open until 28 November 2025.

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Superseded version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

F2022L00238

03 March 2022 - 31 October 2023

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
- 24 Administrative assistance to the Board
- 25 Register of registered and deregistered tax agents and BAS agents
Part 6—Services that are not tax agent services
- 26 Specified services that are not tax agent services
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
- Part 1—Registered BAS agents
- Part 2—Registered tax agents
  - Schedule 3—Repeal of the Tax Agent Services Regulations 2009
    - Tax Agent Services Regulations 2009