(1) You need to be registered to provide * tax agent services for a fee or to engage in other conduct connected with providing such services. Part 2 sets out the requirements for registration.
(2) Once registered, you must comply with several requirements, in particular, the * Code of Professional Conduct. The Code is set out in Part 3.
(3) Part 4 sets out the circumstances in which your registration can be terminated.
(4) Part 5 provides for civil penalties aimed at ensuring your compliance with this Act.
(5) Part 6 establishes the Tax Practitioners Board and sets out the Board's functions and powers. The Board may investigate breaches of this Act and has certain reporting obligations.
(6) Part 7 contains miscellaneous provisions, mainly administrative and machinery provisions relating to the operation of this Act.
(7) Part 8 contains the Dictionary, which sets out a list of most of the terms that are defined in this Act. It also sets out the meanings of some important concepts and rules on how to interpret this Act.
3 - 5 When defined terms are identified
3 - 10 When defined terms are not identified