Commonwealth Numbered Regulations

TAX AGENT SERVICES REGULATIONS 2009 (SLI NO 314 OF 2009)

TABLE OF PROVISIONS

   PART 1--PRELIMINARY

   1.      Name of Regulations  
   2.      Commencement  
   3.      Definitions  
   4.      Recognition as recognised BAS agent association  
   5.      Recognition as recognised tax agent association  
   6.      Meaning of tax agent service -- services that are not tax agent services  

   PART 2--REGISTRATION

   7.      Eligibility for registration as BAS agent -- prescribed requirements  
   8.      Eligibility for registration as tax agent -- 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 and BAS agents  
           SCHEDULE 1 Requirements to become recognised BAS agent associations and tax agent associations
           SCHEDULE 2 Eligibility for registration as BAS agent or tax agent -- prescribed requirements