Commonwealth Consolidated Regulations

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TAX AGENT SERVICES REGULATIONS 2009

- made under the Tax Agent Services Act 2009

TABLE OF PROVISIONS

   PART 1--PRELIMINARY

   1.      Name of Regulations  
   2.      Commencement  
   3.      Definitions  

   PART 1A--RECOGNITION OF PROFESSIONAL ASSOCIATIONS

   4.      Purpose of Part  

           Division 1--Recognised BAS agent association

   4A.     Application for recognition as recognised BAS agent association  
   4B.     When Board must consider application  
   4C.     Recognition of organisation as recognised BAS agent association--1 March 2010 to 28 February 2013  
   4D.     Recognition of organisation as recognised BAS agent association--on and after 1 March 2013  
   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  

           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  

           Division 2A--Recognised tax (financial) adviser association

   5F.     Application for recognition as recognised tax (financial) adviser association  
   5G.     When Board must consider application  
   5H.     Recognition of organisation as recognised tax (financial) adviser association  
   5J.     Notice to Board if recognised tax (financial) adviser association ceases to meet requirement of recognition  
   5K.     Notice if Board requests  
   5L.     Termination of recognition of recognised tax (financial) adviser association  

           Division 3--Miscellaneous

   6.      Publication of notice on Board's website  
   6A.     Review of decisions  

   PART 2--REGISTRATION

   7.      Eligibility for registration as BAS agent--prescribed requirements  
   8.      Eligibility for registration as tax agent--prescribed requirements  
   8A.     Eligibility for registration as tax (financial) adviser--prescribed requirements  
   9.      Application for registration--processing fees  

   PART 3--INVESTIGATIONS

   10.     Power to require witnesses to attend--allowances and expenses  

   PART 4--THE TAX PRACTITIONERS BOARD

   11.     Administrative assistance to the Board  
   12.     Register of registered and deregistered tax agents, BAS agents and tax (financial) advisers  

   PART 5--MATTERS SPECIFIED FOR DICTIONARY IN ACT

   13.     Specified services that are not tax agent services  
           SCHEDULE 1 Requirements to become a recognised association
           SCHEDULE 2 Eligibility for registration as BAS agent, tax agent or tax (financial) adviser: prescribed requirements


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