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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
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F2024C00581 (C03)
05 July 2024
-
13 October 2024
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Part 1—Preliminary
1 Name
3 Authority
5 Definitions
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Part 2—Recognition of professional associations
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Division 1—Purpose of Part
6 Purpose of this Part
Division 2—Recognised BAS agent associations
7 Application for recognition
8 Recognition of association
9 Notice to Board if association ceases to meet requirements
10 Notice if Board requests
11 Termination of recognition
Division 3—Recognised tax agent associations
12 Application for recognition
13 Recognition of association
14 Notice to Board if association ceases to meet requirements
15 Notice if Board requests
16 Termination of recognition
17 Notice of recognition—tax (financial) adviser association
Division 4—Miscellaneous
18 Review of decisions
19 List of recognised associations
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Part 3—Registration of BAS agents and tax agents
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Division 1—Registered BAS agents
20 Requirements for registration
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Division 2—Registered tax agents
21 Requirements for registration
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Division 3—Application fees for registration
22 Application fee for registration
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Part 4—Investigations
23 Power to require witnesses to attend—allowances and expenses
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Part 5—The Tax Practitioners Board
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Division 1—Administrative assistance
24 Administrative assistance to the Board
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Division 2—Register of entities
25 Authority for this Division
25A Basic information—current
25B Basic information—historical
25C Application for renewal of registration
25D Rejection of application for registration on integrity grounds
25E Orders, suspensions and terminations by Board
25F Findings of investigations by Board
25G Applications by Board to Federal Court
25H Federal Court orders and injunctions
25J Other court findings and decisions
25K Information about related conduct of another entity
25L Review by the Administrative Appeals Tribunal
25M Information about appeals
25N Sufficient number individuals for partnerships and companies
25P Where an individual dies
25Q Where company or partnership ceases to exist
25R Other general information
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Part 6—Services that are not tax agent services
26 Specified services that are not tax agent services
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Part 7—Application, saving and transitional provisions
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Division 1—Amendments made by the Tax Agent Services Amendment (Register Information) Regulations 2024
27 Definitions
28 Basic information—historical
29 Application for renewal of registration
30 Rejection of application for registration on integrity grounds
31 Orders, suspensions and terminations by Board
32 Applications by Board to Federal Court
33 Federal Court orders and injunctions
34 Other court findings and decisions
35 Review by the Administrative Appeals Tribunal
36 Information about appeals
37 Sufficient number individuals for partnerships and companies
38 Entry periods that start before the commencement time
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Schedule 1—Requirements for recognition of professional associations
Part 1—Recognised BAS agent associations
Part 2—Recognised tax agent associations
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Schedule 2—Requirements for registration as a BAS agent or tax agent
Part 1—Registered BAS agents
Part 2—Registered tax agents
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history