Tax Agent Services Regulations 2009
Select Legislative Instrument No. 314, 2009
made under the
Tax Agent Services Act 2009
Compilation No. 14
Compilation date: 1 January 2022
Includes amendments up to: F2021L01854
Registered: 8 February 2022
About this compilation
This compilation
This is a compilation of the Tax Agent Services Regulations 2009 that shows the text of the law as amended and in force on 1 January 2022 (the compilation date).
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.
Self‑repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
Part 1—Preliminary
1 Name of Regulations
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
4D Recognition of organisation as recognised BAS agent association
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 3—Miscellaneous
6 Publication of certain information on Board’s website
6A Review of decisions
6B Termination of recognition at request of professional organisation
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…
Overview
The Tax Agent Services Regulations 2009 (F2009L04020) were enacted to implement the Tax Agent Services Act 2009, addressing the need for a regulated framework to govern the practice of tax agents and BAS agents in Australia. The regulations were made by the Australian Taxation Office under the authority of the Tax Agent Services Act 2009 and have been amended several times to refine and adapt the regulatory landscape. The primary objective of these regulations is to ensure that tax and BAS agents meet specific qualifications and standards, thereby protecting the public and maintaining the integrity of the tax system. The Tax Practitioners Board, established under the Act, plays a central role in administering these regulations, including the recognition of professional associations and the registration of tax and BAS agents.
Scope and Application
The Tax Agent Services Regulations 2009, which were made under the Tax Agent Services Act 2009, apply to the Commonwealth of Australia. They govern the registration of Business Activity Statement (BAS) agents and tax agents, the recognition of professional associations for BAS agents and tax agents, and the administration of the Tax Practitioners Board. These Regulations establish eligibility criteria for registration as a BAS agent or tax agent, outline the fees associated with registration applications, and detail the allowances and expenses for witnesses in investigations. They also set out the administrative support the Board is to receive from the Australian Taxation Office and mandate the content of the register of registered and deregistered tax agents and BAS agents. The Regulations further specify services that are not considered tax agent services and outline transitional provisions for the application of the Regulations. The application, scope, and enforcement of these Regulations may be extended or restricted through subordinate instruments.
Key Provisions
- The Tax Agent Services Regulations 2009 (Regulations) provide the details necessary to implement the Tax Agent Services Act 2009 (Act). They cover the requirements for professional associations to be recognised by the Tax Practitioners Board (Board), and the eligibility criteria and process for individuals to be registered as a BAS agent or a tax agent. The Regulations also outline the process for investigations, the role of the Board, and the fees for registration. The Regulations include several parts, each addressing different aspects of the Act. Part 1A outlines the purpose of the Regulations, which is to allow the Board to accredit professional associations for recognising professional qualifications and experience relevant to the registration of individuals as registered tax agents and BAS agents. Part 1A, Division 1 details the process for an organisation to apply for recognition as a recognised BAS agent association, including when the Board must consider the application, how the Board can recognise the organisation, and the process for terminating recognition if the organisation no longer meets the requirements. Part 1A, Division 2 mirrors these provisions for recognised tax agent associations. Part 2 details the eligibility criteria for registration as a BAS agent or a tax agent, including the prescribed requirements for each type of registration. Part 3 outlines the process for investigations, including the allowances and expenses payable to witnesses. Part 4 details the role of the Board, including administrative assistance provided by the Commissioner, and the register of registered and deregistered tax agents and BAS agents. Part 5 lists the services that are not tax agent services. Part 6 contains application and transitional provisions. The Regulations impose obligations on professional associations seeking recognition by the Board, and on individuals seeking registration as a tax agent or BAS agent. Professional associations must apply for recognition using an approved form, and meet the requirements for recognition, which include having adequate corporate governance, professional and ethical standards for members, and satisfactory arrangements for handling complaints and publishing statistics. Individuals seeking registration must meet the eligibility criteria, which include educational qualifications, professional experience, and membership of a recognised professional association. The Regulations also impose obligations on the Board, including considering applications for recognition, publishing decisions on its website, and maintaining a register of registered and deregistered tax agents and BAS agents. The Regulations provide for offences and penalties for breaches, although specific penalties are not detailed in the Regulations themselves. The Act provides for offences and penalties for breaches, which may include fines and imprisonment.
- Area of Law
- Taxation Law
- Instrument
- Regulation
- Concepts
- Definitions & Interpretation
- Commencement Provisions
- Licensing & Registration
- Reporting & Disclosure Obligations
- Enforcement Powers
- Regulatory Standards
