Tax Agent Services Regulations 2009 (Cth)
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 ( 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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
1............ Name of Regulations.................................................................................................... 1
3............ Definitions.................................................................................................................... 1
Part 1A—Recognition of professional associations 2
4............ Purpose of Part.............................................................................................................. 2
Division 1—Recognised BAS agent association 2
4A......... Application for recognition as recognised BAS agent association............................... 2
4B......... When Board must consider application........................................................................ 2
4D......... Recognition of organisation as recognised BAS agent association.............................. 2
4E.......... Notice to Board if recognised BAS agent association ceases to meet requirement of recognition.................................................................................................................... 2
4F.......... Notice if Board requests............................................................................................... 3
4G......... Termination of recognition of recognised BAS agent association............................... 3
Division 2—Recognised tax agent association 5
5............ Application for recognition as recognised tax agent association.................................. 5
5A......... When Board must consider application........................................................................ 5
5B......... Recognition of organisation as recognised tax agent association................................. 5
5C......... Notice to Board if recognised tax agent association ceases to meet requirement of recognition.................................................................................................................... 5
5D......... Notice if Board requests............................................................................................... 6
5E.......... Termination of recognition of recognised tax agent association.................................. 6
Division 3—Miscellaneous 8
6............ Publication of certain information on Board’s website................................................ 8
6A......... Review of decisions...................................................................................................... 8
6B......... Termination of recognition at request of professional organisation............................. 8
Part 2—Registration 9
7............ Eligibility for registration as BAS agent—prescribed requirements............................ 9
8............ Eligibility for registration as tax agent—prescribed requirements............................... 9
9............ Application for registration—processing fees.............................................................. 9
Part 3—Investigations 11
10.......... Power to require witnesses to attend—allowances and expenses.............................. 11
Part 4—The Tax Practitioners Board 12
11.......... Administrative assistance to the Board....................................................................... 12
12.......... Register of registered and deregistered tax agents and BAS agents........................... 12
Part 5—Matters specified for Dictionary in Act 14
13.......... Specified services that are not tax agent services....................................................... 14
Part 6—Application and transitional provisions 16
Division 1—Amendments made by the Treasury Laws Amendment (2018 Measures No. 1) Regulations 2018 16
14.......... Application—changes to application fees for registration......................................... 16
Schedule 1—Requirements to become a recognised association 17
Part 1—Recognised BAS agent association 17
Part 2—Recognised tax agent association 19
Schedule 2—Eligibility for registration as BAS agent or tax agent: prescribed requirements 22
Part 1—BAS agents 22
Division 1—Requirements 22
Division 2—Meaning of relevant experience 24
Part 2—Tax agents 25
Division 1—Requirements 25
Division 2—Definitions 31
Endnotes34
Endnote 1—About the endnotes 34
Endnote 2—Abbreviation key 35
Endnote 3—Legislation history 36
Endnote 4—Amendment history 38
Part 1—Preliminary
1Name of Regulations
These Regulations are the Tax Agent Services Regulations 2009.
3Definitions
In these Regulations:
Act means the Tax Agent Services Act 2009.
Board means the Tax Practitioners Board established by section 60‑5 of the Act.
recognised BAS agent association means an organisation recognised by the Board under regulation 4A.
recognised tax agent association means:
(a)an organisation recognised by the Board under regulation 5B; or
(b)an organisation that, immediately before 1 January 2022, was a recognised tax (financial) adviser association within the meaning of this instrument as in force at that time.
requirements for recognition means:
(a)for a recognised BAS agent association—the requirements mentioned in Part 1 of Schedule 1; or
(b)for a recognised tax agent association—the requirements mentioned in Part 2 of Schedule 1.
secretary means the secretary of the Board, and includes, in his or her absence, a person who for the time being performs the duties of the secretary.
Note:Under subsection 90‑1(2) of the Act, expressions in the Act (other than the expression “this Act”) have the same meaning as in the Income Tax Assessment Act 1997. Therefore several other words and expressions used in these Regulations have the meaning given by the Income Tax Assessment Act 1997. For example:
(a) stapled entity
(b) taxation law
(c) under common ownership.
Part 1A—Recognition of professional associations
4Purpose of Part
For section 20‑10 of the Act, this Part provides for a system to allow the Board to accredit professional associations for the purposes of recognising professional qualifications and experience that are relevant to the registration of individuals as registered tax agents and BAS agents.
Division 1—Recognised BAS agent association
4AApplication for recognition as recognised BAS agent association
An organisation seeking recognition as a recognised BAS agent association must apply to the Board for recognition using a form approved by the Board.
4BWhen Board must consider application
The Board must consider an application for recognition as a recognised BAS agent association as soon as practicable after receiving the application.
4DRecognition of organisation as recognised BAS agent association
(2)The Board must recognise an organisation as a recognised BAS agent association if the organisation meets the requirements for recognition for a recognised BAS organisation.
(3)The Board may recognise an organisation, after considering the matters set out in subregulation (4), if the organisation meets the requirements for recognition for a recognised BAS agent association other than either or both of the requirements mentioned in item 108 or 109 of Schedule 1.
(4)For subregulation (3), the Board must have regard to:
(a)the purposes of the Act; and
(b)the role of recognised BAS agent associations under these Regulations.
Note 1:Paragraph 6A(a) provides that a decision, under this regulation, not to recognise an organisation as a recognised BAS agent association is a reviewable decision.
Note 2:Section 27A of the Administrative Appeals Tribunal Act 1975 requires a person who makes a reviewable decision to give a person whose interests are directly affected by the decision written notice of the making of the decision and of the person’s right to have the decision reviewed.
4ENotice to Board if recognised BAS agent association ceases to meet requirement of recognition
If a recognised BAS agent association ceases to meet a requirement for recognition that applies to the association, it:
(a)must give the Board written notice that it no longer meets the requirement; and
(b)must give the notice not later than 30 days after the day on which the association becomes aware, or ought to have become aware, that it no longer meets the requirement; and
(c)may make a written submission to the Board about why the association’s recognition should not be terminated having regard to:
(i)the purposes of the Act; and
(ii)the role of recognised BAS agent associations under these Regulations.
4FNotice if Board requests
(1)This regulation applies if:
(a)a recognised BAS agent association was recognised under subregulation 4D(3); and
(b)the Board gives the association a written request that the association tell the Board the reasons why it is still appropriate for the association to be recognised under subregulation 4D(3).
(2)The recognised BAS agent association must:
(a)notify the Board in writing whether, in the association’s view, the recognition is still appropriate having regard to:
(i)the purposes of the Act; and
(ii)the role of recognised BAS agent associations under these Regulations; and
(b)give the notice not later than 30 days after receiving the Board’s request.
4GTermination of recognition of recognised BAS agent association
(1)The Board may terminate the recognition of a recognised BAS agent association if:
(a)the association has not given the Board notice under regulation 4E or 4F; or
(b)the Board has reasonable grounds for believing the association has ceased to meet the requirements for recognition for the association and the Board is not satisfied that it is appropriate for the association to be recognised having regard to:
(i)the purposes of the Act; and
(ii)the role of recognised BAS agent associations under these Regulations.
(2)Before terminating the recognition of an association, the Board must give the association written notice:
(a)that it believes that the association’s recognition should be terminated; and
(b)the reasons why it believes the association’s recognition should be terminated; and
(c)inviting the association to make a written submission to the Board about why the association’s recognition should not be terminated.
(3)The written notice must specify a reasonable period within which the association may provide a submission.
(4)In considering whether to terminate the association’s recognition, the Board must:
(a)have regard to any submission made by the association:
(i)under paragraph 4E(c); or
(ii)in response to an invitation by the Board for the submission under paragraph (2)(c); and
(b)make a decision as soon as practicable after:
(i)receiving the submission in response to the invitation by the Board under paragraph (2)(c); or
(ii)if no such submission has been received within the period specified for making the submission—the end of the period specified for making the submission.
Note 1:Paragraph 6A(b) provides that a decision, under this regulation, to terminate a recognised BAS agent association’s recognition is a reviewable decision.
Note 2:Section 27A of the Administrative Appeals Tribunal Act 1975 requires a person who makes a reviewable decision to give a person whose interests are directly affected by the decision written notice of the making of the decision and of the person’s right to have the decision reviewed.
Division 2—Recognised tax agent association
5Application for recognition as recognised tax agent association
An organisation seeking recognition as a recognised tax agent association must apply to the Board for recognition using a form approved by the Board.
5AWhen Board must consider application
The Board must consider an application for recognition as a recognised tax agent association as soon as practicable after receiving the application.
5BRecognition of organisation as recognised tax agent association
(1)The Board must recognise an organisation as a recognised tax agent association if the organisation meets the requirements for recognition for a recognised tax agent association.
(2)The Board may recognise an organisation, after considering the matters set out in subregulation (3), if the organisation meets the requirements for recognition for a recognised tax agent association other than the requirements mentioned in item 209 or 210 of Schedule 1.
(3)For subregulation (2), the Board must have regard to:
(a)the purposes of the Act; and
(b)the role of recognised tax agent associations under these Regulations.
Note 1:Paragraph 6A(c) provides that a decision, under this regulation, not to recognise an organisation as a recognised tax agent association is a reviewable decision.
Note 2:Section 27A of the Administrative Appeals Tribunal Act 1975 requires a person who makes a reviewable decision to give a person whose interests are directly affected by the decision written notice of the making of the decision and of the person’s right to have the decision reviewed.
5CNotice to Board if recognised tax agent association ceases to meet requirement of recognition
If a recognised tax agent association ceases to meet a requirement for recognition that applies to the association, it:
(a)must give the Board written notice that it no longer meets the requirement; and
(b)must give the notice not later than 30 days after the day on which the association becomes aware, or ought to have become aware, that it no longer meets the requirement; and
(c)may make a written submission to the Board about why the association’s recognition should not be terminated having regard to:
(i)the purposes of the Act; and
(ii)the role of recognised tax agent associations under these Regulations.
5DNotice if Board requests
(1)This regulation applies if the Board gives a recognised tax agent association a written request that the association tell the Board the reasons why it is still appropriate for the association to be a recognised tax agent association.
(2)The recognised tax agent association must:
(a)notify the Board in writing whether, in the association’s view, the recognition is still appropriate having regard to:
(i)the purposes of the Act; and
(ii)the role of recognised tax agent associations under these Regulations; and
(b)give the notice not later than 30 days after receiving the Board’s request.
5ETermination of recognition of recognised tax agent association
(1)The Board may terminate the recognition of a recognised tax agent association if:
(a)the association has not given the Board notice under regulation 5C or 5D; or
(b)the Board has reasonable grounds for believing the association has ceased to meet the requirements for recognition for the association and the Board is not satisfied that it is appropriate for the association to be recognised having regard to:
(i)the purposes of the Act; and
(ii)the role of recognised tax agent associations under these Regulations.
(2)Before terminating the recognition of an association, the Board must give the association written notice:
(a)that it believes that the association’s recognition should be terminated; and
(b)the reasons why it believes the association’s recognition should be terminated; and
(c)inviting the association to make a written submission to the Board about why the association’s recognition should not be terminated.
(3)The written notice must specify a reasonable period within which the association may provide a submission.
(4)In considering whether to terminate the association’s recognition, the Board must:
(a)have regard to any submission made by the association:
(i)under paragraph 5C(c); or
(ii)in response to an invitation by the Board for the submission under paragraph (2)(c); and
(b)make a decision as soon as practicable after:
(i)receiving the submission in response to the invitation by the Board under paragraph (2)(c); or
(ii)if no such submission has been received within the period specified for making the submission—the end of the period specified for making the submission.
Note 1:Paragraph 6A(d) provides that a decision, under this regulation, to terminate a recognised tax agent association’s recognition is a reviewable decision.
Note 2:Section 27A of the Administrative Appeals Tribunal Act 1975 requires a person who makes a reviewable decision to give a person whose interests are directly affected by the decision written notice of the making of the decision and of the person’s right to have the decision reviewed.
Division 3—Miscellaneous
6Publication of certain information on Board’s website
The Board must publish the following on its website:
(a)notice of the following decisions:
(i)a decision by the Board to recognise an organisation as a recognised BAS agent association under regulation 4D;
(ii)a decision by the Board to terminate the recognition of a recognised BAS agent association under regulation 4G;
(iii)a decision by the Board to recognise an organisation as a recognised tax agent association under regulation 5B;
(iv)a decision by the Board to terminate the recognition of a recognised tax agent association under regulation 5E;
(b)if, immediately before 1 January 2022, an organisation was a recognised tax (financial) adviser association (within the meaning of this instrument as in force at that time)—notice that, on that day, the organisation became a recognised tax agent association because of paragraph (b) of the definition of recognised tax agent association.
6AReview of decisions
Application may be made to the Administrative Appeals Tribunal for review of any of the following decisions of the Board:
(a)a decision not to recognise an organisation as a recognised BAS agent association under regulation 4D;
(b)a decision to terminate a recognised BAS agent association’s recognition under regulation 4G;
(c)a decision not to recognise an organisation as a recognised tax agent association under regulation 5B;
(d)a decision to terminate a recognised tax agent association’s recognition under regulation 5E.
6BTermination of recognition at request of professional organisation
If an organisation that is a recognised BAS agent association or recognised tax agent association surrenders its recognition by notice in writing to the Board under this regulation, the Board must terminate the recognition of the organisation:
(a)on, or as soon as practicable after, the day the Board receives the notice; or
(b)if a later day is specified in the notice—on that later day.
Part 2—Registration
7Eligibility for registration as BAS agent—prescribed requirements
For paragraph 20‑5(1)(b) of the Act, in respect of registration as a registered BAS agent, an individual must meet at least one of the requirements set out in Division 1 of Part 1 of Schedule 2.
8Eligibility for registration as tax agent—prescribed requirements
For paragraph 20‑5(1)(b) of the Act, in respect of registration as a registered tax agent, an individual must meet at least one of the requirements set out in Division 1 of Part 2 of Schedule 2.
9Application for registration—processing fees
(1)For the purposes of paragraph 20‑20(2)(b) of the Act, the fee for an application of a kind referred to in column 1 of an item of the following table is the fee set out in column 2 of that item.
| Processing fees | ||
| Item |
Column 1 Kind of application |
Column 2 Fee |
| 1 | Application for registration as a tax agent that relies on a requirement in any of items 201 to 210 of Schedule 2 | $704 (subject to indexation under subregulation (2)) |
| 2 | Application for registration as a tax agent that relies on the requirement in item 211 of Schedule 2 | Nil |
| 3 | Application for registration as a BAS agent | $141 (subject to indexation under subregulation (2)) |
Annual indexation of fees
(2)On 1 July 2019 and each 1 July following that day (an indexation day), the dollar amount mentioned in an item of the table in subregulation (1) is replaced by the amount worked out using the following formula:
(3)The indexation factor for an indexation day is the number worked out using the following formula:
where:
index number, for a quarter, means the All Groups Consumer Price Index number (being the weighted average of the 8 capital cities) first published by the Australian Statistician for the quarter.
quarter means a period of 3 months ending on 31 March, 30 June, 30 September or 31 December.
(4)An indexation factor is to be calculated to 3 decimal places (rounding up if the fourth decimal place is 5 or more).
(5)If an indexation factor worked out under subregulations (3) and (4) would be less than 1, that indexation factor is to be increased to 1.
(6)Amounts worked out under subregulation (2) are to be rounded to the nearest whole dollar (rounding 50 cents upwards).
Part 3—Investigations
10Power to require witnesses to attend—allowances and expenses
For subsections 60‑105(2) and (3) of the Act, the allowances and expenses payable to a person who is required, under subsection 60‑105(1) of the Act, to attend an investigation are set out in the following table.
| Item | Person | Allowances and expenses |
| 1 | Person required to attend to give evidence because of that person’s professional, scientific or other special skill or knowledge | In respect of each day on which the person attends, the amount specified in the High Court Rules 2004 in relation to the expenses of a witness of that kind |
| 2 | Person not mentioned in item 1 | In respect of each day on which the person attends, the amount specified in the High Court Rules 2004 in relation to the expenses of a witness of that kind |
| 3 | Person mentioned in item 1 or 2, giving skilled evidence | In addition to the amount payable to the person under item 1 or 2, an amount that the Board considers reasonable and properly incurred and paid for qualifying to give skilled evidence |
| 4 | Person mentioned in item 1 or 2 |
In addition to the amount payable to the person under item 1 or 2, and any amount payable under item 3: (a) an amount that the Board considers reasonable for the actual cost of the person’s conveyance; and (b) an amount that the Board considers reasonable for sustenance or maintenance |
Part 4—The Tax Practitioners Board
11Administrative assistance to the Board
(1)For section 60‑80 of the Act:
(a)the Commissioner must, after consulting the Board, make available to the Board a person:
(i)engaged under the Public Service Act 1999; and
(ii)performing duties in the Australian Taxation Office;
to be the secretary of the Board; and
(b)the Commissioner must make available to the Board persons:
(i)engaged under the Public Service Act 1999; and
(ii)performing duties in the Australian Taxation Office;
to provide administrative assistance to the Board; and
(c)the Commissioner is to determine the number of persons having regard to:
(i)the number of persons who would be required to enable the Board to perform its functions and exercise its powers under the Act; and
(ii)the funding that has been allocated, as agreed between the Commissioner and the Board, for the purpose of allowing the Board to perform its functions and exercise its powers under the Act.
Note 1:Subregulation (1) does not prevent other persons, who are not engaged under the Public Service Act 1999 or who are not performing duties in the Australian Taxation Office from being engaged to perform services related to the performance of the Board’s functions and the exercise of its powers (for example, contractors involved in the establishment of IT systems).
Note 2:For paragraph (1)(c), the Commissioner also has obligations to promote the efficient, effective and ethical use of Commonwealth resources under the Financial Management and Accountability Act 1997.
(2)The secretary must:
(a)attend all meetings of the Board; and
(b)keep a record of the proceedings of the Board.
(3)A certificate or other instrument given or issued by the Board is taken to be sufficiently authenticated if signed by the secretary on behalf of the Board.
(4)The secretary may, in writing, delegate any of his or her powers and functions (other than this power of delegation) to a person who has been made available to the Board under paragraph (1)(b).
12Register of registered and deregistered tax agents and BAS agents
(1)For subsection 60‑135(2) of the Act, the register of registered tax agents and BAS agents required by paragraph 60‑135(1)(a) of the Act must include the following information for each registered tax agent and BAS agent:
(a)the name of the registered tax agent or BAS agent;
(b)the contact details of the registered tax agent or BAS agent;
(c)any relevant professional affiliation of the registered tax agent or BAS agent;
(d)the duration of the registration of the registered tax agent or BAS agent;
(e)any condition to which the registration of the registered tax agent or BAS agent is subject;
(f)any sanction (other than a caution or termination) that has been imposed by the Board on the registered tax agent or BAS agent.
Note:Subregulation (3) explains the information that must be placed on the register of entities in relation to the termination of the registration of a registered tax agent or BAS agent.
(2)Information on the register of registered tax agents and BAS agents that relates to a sanction (other than a caution or termination) that has been imposed by the Board on a registered tax agent or BAS agent must be kept on the register for the longer of:
(a)12 months starting on the day on which the sanction is imposed; and
(b)the period during which the sanction has effect.
(3)For subsection 60‑135(2) of the Act, the register of entities who were registered tax agents or BAS agents, and whose registration has been terminated in certain circumstances required by paragraph 60‑135(1)(b) of the Act, must include the following information for each entity:
(a)the name of the entity;
(b)the contact details of the entity;
(c)the date of effect of the termination of the entity’s registration;
(d)the reason for the termination of the entity’s registration.
(4)The register of registered tax agents, BAS agents and tax (financial) advisers may include other information that is relevant to the operation of the arrangements for the registration of tax agents and BAS agents.
Part 5—Matters specified for Dictionary in Act
13Specified services that are not tax agent services
(1)For subsection 90‑5(2) of the Act, the following services are specified:
(a)a service provided by an auditor of a self‑managed superannuation fund under the Superannuation Industry (Supervision) Act 1993;
(b)a service provided by an entity to a related entity;
(c)a service provided by a related entity of an entity (the first entity) to another related entity of the first entity;
(d)a service provided by a trustee of a trust (or a related entity of the trustee) to the trust, or a member of the trust, in relation to the trust;
(e)a service provided by a trustee of a trust (or a related entity of the trustee) to a wholly owned or controlled entity of the trust in relation to the entity;
(f)a service provided by a responsible entity of a managed investment scheme (or a related entity of the responsible entity, the manager of the managed investment scheme or the operator of the managed investment scheme) to the scheme, or a member of the scheme, in relation to the scheme;
(fa)a service provided by an operator of a notified foreign passport fund or a related entity of the operator to the fund, or a member of the fund, in relation to the fund;
(g)a service provided by a partner in a partnership (or a related entity of the partner) to another partner of the partnership in relation to the partnership;
(h)a service provided by a member of a joint venture (or a related entity of the member) to another member of the joint venture or an entity established to pursue the joint venture:
(i)in accordance with a written agreement; and
(ii)in relation to the joint venture;
(i)a service that is a custodial or depository service provided by a financial services licensee or an authorised representative of the licensee;
(j)a service provided by an entity (the first entity) to an entity previously owned by the first entity (the second entity) in relation to the second entity’s obligations under a taxation law for the income year in which it was sold by the first entity;
(k)a service that is required, by a law of the Commonwealth or of a State or Territory, to be provided only by an actuary;
(l)a service provided by an actuary in relation to either or both of the following:
(i)a defined benefit superannuation scheme;
(ii)an allocation from a reserve in a superannuation scheme other than a defined benefit superannuation scheme;
(m)subject to subregulation (2), a tax (financial) advice service provided between 1 January and 31 December 2022 by an entity that:
(i)immediately before 1 January 2022, was a registered tax (financial) adviser (within the meaning of the Act as in force at that time); and
(ii)is not a relevant provider.
(2)Paragraph (1)(m) does not cover a service provided by an entity if:
(a)on or after 1 January 2022, the entity applies, under section 20‑20 of the Act, for registration as a tax agent; and
(b)the service is provided:
(i)if the Board grants the application—after the registration commences; or
(ii)if the Board rejects the application—after the Board notifies the entity of its decision.
(3)In this regulation:
actuary has the same meaning as in the Income Tax Assessment Act 1997.
associated entity has the meaning given by section 9 of the Corporations Act 2001.
authorised representative has the meaning given by section 761A of the Corporations Act 2001.
custodial or depository service has the meaning given by section 761A of the Corporations Act 2001.
defined benefit superannuation scheme has the meaning given by section 6A of the Superannuation Guarantee (Administration) Act 1992.
financial services licensee has the meaning given by section 761A of the Corporations Act 2001.
managed investment scheme has the meaning given by section 9 of the Corporations Act 2001.
related entity, in relation to an entity, means:
(a)an associated entity of the entity; or
(b)an entity under common ownership with the entity; or
(c)a stapled entity of the entity or an associated entity of the stapled entity; or
(d)an entity connected with the entity (within the meaning of section 328‑125 of the Income Tax Assessment Act 1997, applied as if references in section 328‑125 to a control percentage of 40% were references to a control percentage of 50%).
superannuation scheme has the meaning given by section 6 of the Superannuation Guarantee (Administration) Act 1992.
Part 6—Application and transitional provisions
Division 1—Amendments made by the Treasury Laws Amendment (2018 Measures No. 1) Regulations 2018
14Application—changes to application fees for registration
The amendment of regulation 9 made by Schedule 2 to the Treasury Laws Amendment (2018 Measures No. 1) Regulations 2018 applies in relation to applications for registration, including renewal of registration, made on or after 1 July 2018.
Schedule 1—Requirements to become a recognised association
Note:See regulations 4D and 5B.
Part 1—Recognised BAS agent association
101The organisation is a non‑profit organisation.
102The organisation has adequate corporate governance and operational procedures to ensure that:
(a)it is properly managed; and
(b)its internal rules are enforced.
103The organisation has professional and ethical standards for its voting members, including terms to the effect that:
(a)voting members must undertake at least 15 hours of continuing professional education each year; and
(b)voting members must be of good fame, integrity and character; and
(c)each voting member is subject to rules controlling the member’s conduct in the practice of his or her profession; and
(d)each voting member is subject to discipline for breaches of those rules; and
(e)if a voting member is permitted by that organisation to be in public practice, the voting member has professional indemnity insurance.
104The organisation has satisfactory arrangements in place for:
(a)notifying clients of its members, or of members of its member bodies, about how to make complaints; and
(b)receiving, hearing and deciding those complaints; and
(c)taking disciplinary action if complaints are justified.
105The organisation has satisfactory arrangements in place for publishing annual statistics about:
(a)the kinds and frequency of complaints (except complaints under the Act about entities registered under the Act); and
(b)findings made as a result of the complaints; and
(c)action taken as a result of those findings.
106The organisation is able to pay its debts as they fall due.
107The management of the organisation:
(a)is required to be accountable to its members; and
(b)is required to abide by the corporate governance and operational procedures of the organisation.
108The organisation has at least 1 000 voting members, of whom at least 500 are registered BAS agents.
109Each voting member of the organisation has been awarded at least a Certificate IV Financial Services (Bookkeeping), or a Certificate IV Financial Services (Accounting), from:
(a)a registered training organisation; or
(b)an equivalent institution.
Part 2—Recognised tax agent association
201The organisation is a non‑profit organisation.
202The organisation has adequate corporate governance and operational procedures to ensure that:
(a)it is properly managed; and
(b)its internal rules are enforced.
203The organisation has professional and ethical standards for its voting members, including terms to the effect that:
(a)voting members must undertake an appropriate number of hours of continuing professional education each year, having regard to the circumstances and requirements of the members; and
(b)voting members must be of good fame, integrity and character; and
(c)each voting member is subject to rules controlling the member’s conduct in the practice of his or her profession; and
(d)each voting member is subject to discipline for breaches of those rules; and
(e)if a voting member is permitted by that organisation to be in public practice, the voting member has professional indemnity insurance.
Note:The appropriate number of hours of education each year may differ for members who have particular qualifications, areas of expertise or professional experience.
204The organisation has satisfactory arrangements in place for:
(a)notifying clients of its members, or of members of its member bodies, about how to make complaints; and
(b)receiving, hearing and deciding those complaints; and
(c)taking disciplinary action if complaints are justified.
205The organisation has satisfactory arrangements in place for publishing annual statistics about:
(a)the kinds and frequency of complaints made to the organisation (except complaints under the Act about entities registered under the Act); and
(b)findings made as a result of the complaints; and
(c)action taken as a result of those findings.
206The organisation is able to pay its debts as they fall due.
207The management of the organisation:
(a)is required to be accountable to its members; and
(b)is required to abide by the corporate governance and operational procedures of the organisation.
208An organisation is taken to have arrangements that comply with a requirement in item 203, 204 or 205 if the organisation is, or its members are, subject to:
(a)a law of a State or Territory; or
(b)a rule or other instrument of a body created by or under a law of a State or Territory;
that sets out a requirement in terms that are the same, or that have a similar effect, to the requirement in item 203, 204 or 205.
209The organisation has at least 1 000 voting members, of whom at least 500 are registered tax agents.
210Each voting member of the organisation is required to comply with at least 1 of the following requirements:
(a)the member has been awarded a degree or a post‑graduate award from:
(i)an Australian tertiary institution; or
(ii)an equivalent institution;
in a relevant discipline (within the meaning of Part 2 of Schedule 2);
(b)the member has been awarded a diploma or higher award from:
(i)a registered training organisation; or
(ii)an equivalent institution;
in a relevant discipline (within the meaning of Part 2 of Schedule 2);
(c)the member has the academic qualifications required to be an Australian legal practitioner;
(d)the member was:
(i)registered as a tax agent, or as a nominee, for the purposes of Part VIIA of the Income Tax Assessment Act 1936 as in force immediately before this Schedule commences; and
(ii)a member of, and entitled to vote at meetings of, a recognised professional association within the meaning of section 251LA of the Income Tax Assessment Act 1936 as in force immediately before this Schedule commences;
(e)the member has the equivalent of 8 years of full‑time experience in providing tax agent services in the past 10 years;
(f)the member has the equivalent of 6 years of full‑time experience in providing tax (financial) advice services in the past 8 years.
Schedule 2—Eligibility for registration as BAS agent or tax agent: prescribed requirements
Note:See regulations 7 and 8.
Part 1—BAS agents
Division 1—Requirements
Accounting qualifications
101A requirement is that:
(a)the individual has been awarded at least a Certificate IV Bookkeeping or a Certificate IV Accounting, from:
(i)a registered training organisation; or
(ii)an equivalent institution; and
(b)has successfully completed a course in basic GST/BAS taxation principles that is approved by the Board; and
(c)the individual has undertaken at least 1 400 hours of relevant experience in the past 4 years.
Note:The Board may approve a course by an approval process, an accreditation scheme, or by other means.
Membership of professional association
102A requirement is that:
(a)the individual has been awarded at least a Certificate IV Financial Services (Bookkeeping), or a Certificate IV Financial Services (Accounting), from:
(i)a registered training organisation; or
(ii)an equivalent institution; and
(b)has successfully completed a course in basic GST/BAS taxation principles that is approved by the Board; and
(c)the individual is a voting member of:
(i)a recognised BAS agent association; or
(ii)a recognised tax agent association; and
(d)the individual has undertaken at least 1 000 hours of relevant experience in the past 4 years.
Note 1:The Board may approve a course by an approval process, an accreditation scheme, or by other means.
Note 2:A recognised BAS agent association is explained in regulation 4. A recognised tax agent association is explained in regulation 5.
Division 2—Meaning of relevant experience
103For Division 1, relevant experience means work by an individual:
(a)as a tax agent registered under the Act or a BAS agent registered under the Act; or
(b)as a tax agent registered under Part VIIA of the Income Tax Assessment Act 1936; or
(c)under the supervision and control of a tax agent registered under the Act or a BAS agent registered under the Act; or
(d)under the supervision and control of a tax agent registered under the previous regulatory regime contained in Part VIIA of the Income Tax Assessment Act 1936; or
(e)of another kind approved by the Board;
in the course of which the individual’s work has included substantial involvement in 1 or more of the kinds of BAS services described in section 90‑10 of the Act.
Part 2—Tax agents
Division 1—Requirements
Tertiary qualifications in accountancy
201A requirement is that:
(a)the individual has been awarded:
(i)a degree or a post‑graduate award from an Australian tertiary institution in the discipline of accountancy; or
(ii)a degree or award that is approved by the Board from an equivalent institution in the discipline of accountancy; and
(b)the individual has successfully completed a course in commercial law that is approved by the Board; and
(c)the individual has successfully completed a course in Australian taxation law that is approved by the Board; and
(d)the individual has been engaged in the equivalent of 12 months of full‑time, relevant experience in the preceding 5 years.
Tertiary qualifications in another discipline—specialists
202A requirement is that:
(a)the individual has been awarded:
(i)a degree or a post‑graduate award from an Australian tertiary institution in a discipline other than accountancy that is relevant to the tax agent services to which the application relates; or
(ii)a degree or award that is approved by the Board from an equivalent institution in a discipline other than accountancy that is relevant to the tax agent services to which the application relates; and
(b)if the Board considers it relevant to the tax agent services to which the application relates—the individual has also successfully completed as many of the following courses as the Board considers necessary:
(i)a course in basic accountancy principles that is approved by the Board;
(ii)a course in commercial law that is approved by the Board;
(iii)a course in Australian taxation law that is approved by the Board; and
(c)the individual has been engaged in the equivalent of 12 months of full‑time, relevant experience in the past 5 years.
Note:The Board may approve a degree, award or course by an approval process, an accreditation scheme, or by other means.
Diploma or higher award
203A requirement is that:
(a)the individual has been awarded a diploma or higher award from:
(i)a registered training organisation; or
(ii)an equivalent institution;
in the discipline of accountancy; and
(b)the individual has successfully completed a course in Australian taxation law that is approved by the Board; and
(c)the individual has been engaged in the equivalent of 2 years of full‑time, relevant experience in the preceding 5 years; and
(d)if the individual was not previously registered under Part VIIA of the Income Tax Assessment Act 1936, the individual has successfully completed a course in commercial law that is approved by the Board.
Tertiary qualifications in law
204A requirement is that:
(a)the individual:
(i)has the academic qualifications required to be an Australian legal practitioner; and
(ii)has successfully completed a course in basic accountancy principles that is approved by the Board; and
(iii)has successfully completed a course in Australian taxation law that is approved by the Board; and
(b)the individual has been engaged in the equivalent of 12 months of full‑time, relevant experience in the preceding 5 years.
Note:The Board may approve a course by an approval process, an accreditation scheme, or by other means.
Work experience
205A requirement is that:
(a)each of the following applies:
(i)the individual has successfully completed a course in basic accountancy principles that is approved by the Board;
(ii)the individual has successfully completed a course in Australian taxation law that is approved by the Board;
(iii)if the individual was not previously registered under Part VIIA of the Income Tax Assessment Act 1936, the individual has successfully completed a course in commercial law that is approved by the Board; and
(b)the individual has been engaged in the equivalent of 8 years of full‑time, relevant experience in the past 10 years.
Note:The Board may approve a course by an approval process, an accreditation scheme, or by other means.
Membership of professional association
206A requirement is that:
(a)the individual is a voting member of a recognised tax agent association; and
(b)the individual has been engaged in the equivalent of 8 years of full‑time, relevant experience in the preceding 10 years.
Note:A recognised tax agent association is explained in regulation 5.
Tertiary qualifications—tax (financial) advice services
207A requirement is that:
(a)the individual has been awarded:
(i)a degree or a post‑graduate award from an Australian tertiary institution in a relevant discipline; or
(ii)a degree or award that is approved by the Board from an equivalent institution in a relevant discipline; and
(b)the individual has successfully completed a course in commercial law that is approved by the Board; and
(c)the individual has successfully completed a course in Australian taxation law that is approved by the Board; and
(d)the individual has been engaged in the equivalent of 12 months of full‑time relevant tax (financial) advice experience in the preceding 5 years; and
(e)the individual is, or was within the preceding 90 days:
(i)a financial services licensee within the meaning of Chapter 7 of the Corporations Act 2001; or
(ii)a representative of a financial services licensee mentioned in paragraph (a) of the definition of representative in section 910A of the Corporations Act 2001.
Note 1:The Board may approve a course by an approval process, an accreditation scheme, or by other means.
Note 2:If the Board grants an application for registration, the Board may impose one or more conditions to which the registration is subject (see subsections 20‑25(5) to (7) of the Act).
Diploma or higher award—tax (financial) advice services
208A requirement is that:
(a)the individual has been awarded a diploma or higher award from:
(i)a registered training organisation; or
(ii)an equivalent institution;
in a relevant discipline; and
(b)the individual has successfully completed a course in commercial law that is approved by the Board; and
(c)the individual has successfully completed a course in Australian taxation law that is approved by the Board; and
(d)the individual has been engaged in the equivalent of 18 months of full‑time relevant tax (financial) advice experience in the preceding 5 years; and
(e)the individual is, or was within the preceding 90 days:
(i)a financial services licensee within the meaning of Chapter 7 of the Corporations Act 2001; or
(ii)a representative of a financial services licensee mentioned in paragraph (a) of the definition of representative in section 910A of the Corporations Act 2001.
Note 1:The Board may approve a course by an approval process, an accreditation scheme, or by other means.
Note 2:If the Board grants an application for registration, the Board may impose one or more conditions to which the registration is subject (see subsections 20‑25(5) to (7) of the Act).
Work experience—tax (financial) advice services
209A requirement is that:
(a)the individual has successfully completed a course in commercial law that is approved by the Board; and
(b)the individual has successfully completed a course in Australian taxation law that is approved by the Board; and
(c)the individual has been engaged in the equivalent of 3 years of full‑time relevant tax (financial) advice experience in the preceding 5 years; and
(d)the individual is, or was within the preceding 90 days:
(i)a financial services licensee within the meaning of Chapter 7 of the Corporations Act 2001; or
(ii)a representative of a financial services licensee mentioned in paragraph (a) of the definition of representative in section 910A of the Corporations Act 2001.
Note 1:The Board may approve a course by an approval process, an accreditation scheme, or by other means.
Note 2:If the Board grants an application for registration, the Board may impose one or more conditions to which the registration is subject (see subsections 20‑25(5) to (7) of the Act).
Membership of professional association—tax (financial) advice services
210A requirement is that:
(a)the individual is a voting member of a recognised tax agent association; and
(b)the individual has been engaged in the equivalent of 6 years of full‑time relevant tax (financial) advice experience in the preceding 8 years; and
(c)the individual is, or was within the preceding 90 days:
(i)a financial services licensee within the meaning of Chapter 7 of the Corporations Act 2001; or
(ii)a representative of a financial services licensee mentioned in paragraph (a) of the definition of representative in section 910A of the Corporations Act 2001.
Note:If the Board grants an application for registration, the Board may impose one or more conditions to which the registration is subject (see subsections 20‑25(5) to (7) of the Act).
Registered tax (financial) advisers
211A requirement is that:
(a)immediately before 1 January 2022, the individual was a registered tax (financial) adviser within the meaning of the Act as in force at that time; and
(b)the individual’s application for registration, under section 20‑20 of the Act, is made before 1 January 2023.
Note:If the Board grants an application for registration, the Board may impose one or more conditions to which the registration is subject (see subsections 20‑25(5) to (7) of the Act).
Division 2—Definitions
212In Division 1:
relevant discipline includes a discipline related to finance, financial planning, commerce, economics, business, tax, accountancy, or law.
relevant experience means work by an individual:
(a)as a tax agent registered under the Act; or
(b)as a tax agent registered under Part VIIA of the Income Tax Assessment Act 1936 as in force immediately before 1 March 2010; or
(c)under the supervision and control of a tax agent registered under the Act; or
(d)under the supervision and control of a tax agent registered under Part VIIA of the Income Tax Assessment Act 1936 as in force immediately before 1 March 2010; or
(e)as an Australian legal practitioner; or
(f)of another kind approved by the Board;
in the course of which the individual’s work has included substantial involvement in one or more of the types of tax agent services described in section 90‑5 of the Act, or substantial involvement in a particular area of taxation law to which one or more of those types of tax agent services relate.
relevant tax (financial) advice experience means work by an individual:
(a)as a registered tax (financial) adviser within the meaning of the Act as in force immediately before 1 January 2022; or
(b)as a tax agent registered under the Act, or under Part VIIA of the Income Tax Assessment Act 1936 as in force immediately before 1 March 2010; or
(c)under the supervision and control of a registered tax (financial) adviser within the meaning of the Act as in force immediately before 1 January 2022; or
(d)under the supervision and control of a tax agent registered under the Act, or under Part VIIA of the Income Tax Assessment Act 1936 as in force immediately before 1 March 2010; or
(e)as a qualified tax relevant provider; or
(f)under the supervision and control of a qualified tax relevant provider; or
(g)of another kind approved by the Board;
that included substantial involvement in one or more of the types of tax (financial) advice services described in section 90‑15 of the Act, or substantial involvement in a particular area of taxation law to which one or more of those types of tax (financial) advice services relate.
Endnotes
Endnote 1—About the endnotes
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Abbreviation key—Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history—Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.
If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.
Endnote 2—Abbreviation key
| ad = added or inserted | o = order(s) |
| am = amended | Ord = Ordinance |
| amdt = amendment | orig = original |
| c = clause(s) | par = paragraph(s)/subparagraph(s) |
| C[x] = Compilation No. x | /sub‑subparagraph(s) |
| Ch = Chapter(s) | pres = present |
| def = definition(s) | prev = previous |
| Dict = Dictionary | (prev…) = previously |
| disallowed = disallowed by Parliament | Pt = Part(s) |
| Div = Division(s) | r = regulation(s)/rule(s) |
| ed = editorial change | reloc = relocated |
| exp = expires/expired or ceases/ceased to have | renum = renumbered |
| effect | rep = repealed |
| F = Federal Register of Legislation | rs = repealed and substituted |
| gaz = gazette | s = section(s)/subsection(s) |
| LA = Legislation Act 2003 | Sch = Schedule(s) |
| LIA = Legislative Instruments Act 2003 | Sdiv = Subdivision(s) |
| (md) = misdescribed amendment can be given | SLI = Select Legislative Instrument |
| effect | SR = Statutory Rules |
| (md not incorp) = misdescribed amendment | Sub‑Ch = Sub‑Chapter(s) |
| cannot be given effect | SubPt = Subpart(s) |
| mod = modified/modification | underlining = whole or part not |
| No. = Number(s) | commenced or to be commenced |
Endnote 3—Legislation history
| Number and year | FRLI registration | Commencement | Application, saving and transitional provisions |
| 314, 2009 | 13 Nov 2009 (F2009L04020) |
r 1–3 and 11: 14 Nov 2010 (r 2(a)) Remainder: 1 Mar 2010 (r 2(b)) |
|
| 273, 2010 | 28 Oct 2010 (F2010L02815) | 29 Oct 2010 (r 2) | — |
| 334, 2010 | 9 Dec 2010 (F2010L03183) | 10 Dec 2010 (r 2) | — |
| 111, 2011 | 20 June 2011 (F2011L01081) | 21 June 2011 (r 2) | — |
| 93, 2012 | 30 May 2012 (F2011L01111) | 31 May 2012 (s 2) | — |
| 130, 2013 | 17 June 2013 (F2013L01011) | Sch 1 (items 2, 3): 18 June 2013 (s 2) | — |
| 115, 2014 | 23 July 2014 (F2014L01015) | 24 July 2014 (s 2) | — |
| Name | Registration | Commencement | Application, saving and transitional provisions |
| Tax Laws Amendment (Foreign Resident Capital Gains Withholding Payments) Regulation 2016 | 9 May 2016 (F2016L00711) |
Sch 1 (item 2): 10 May 2016 (s 2(1) item 3) Sch 1 (item 3): 1 Jan 2018 (s 2(1) item 4) |
— |
| Treasury Laws Amendment (2018 Measures No. 1) Regulations 2018 | 22 June 2018 (F2018L00831) | Sch 2: 23 June 2018 (s 2(1) item 1) | — |
| Corporations Amendment (Asia Region Funds Passport) Regulations 2018 | 20 Aug 2018 (F2018L01144) | Sch 2 (item 40): 18 Sept 2018 (s 2(1) item 2) | — |
| Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2020 | 14 Dec 2020 (F2020L01610) | Sch 1 (item 70): 15 Dec 2020 (s 2(1) item 2) | — |
| Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2021 | 25 June 2021 (F2021L00848) | Sch 1 (items 2–12): 26 June 2021 (s 2(1) item 2) | — |
| Financial Sector Reform Amendment (Hayne Royal Commission Response—Better Advice) Regulations 2021 | 20 Dec 2021 (F2021L01854) | Sch 1 (items 8–40): 1 Jan 2022 (s 2(1) item 1) | — |
| Act | Number and year | Assent | Commencement | Application, saving and transitional provisions |
| Tax Laws Amendment (2013 Measures No. 3) Act 2013 | 120, 2013 | 29 June 2013 | Sch 1 (item 47): 1 July 2013 (s 2(1) item 5) | — |
Endnote 4—Amendment history
| Provision affected | How affected |
| Part 1 | |
| r 2............................................. | rep LA s 48D |
| r 3............................................. | am No 273, 2010; No 115, 2014; F2021L01854 |
| Part 1A | |
| Part 1A heading.......................... | rs No 115, 2014 |
| Part 1A...................................... | ad 2010 No 273 |
| r 4............................................. | rs No 273, 2010; No 115, 2014 |
| am F2021L01854 | |
| Division 1 | |
| r 4A........................................... | ad 2010 No 273 |
| r 4B........................................... | ad 2010 No 273 |
| r 4C........................................... | ad 2010 No 273 |
| am 2010 No 334 | |
| rep F2021L00848 | |
| r 4D........................................... | ad 2010 No 273 |
| am 2010 No 334; No 115, 2014; F2021L00848 | |
| r 4E........................................... | ad 2010 No 273 |
| r 4F............................................ | ad 2010 No 273 |
| r 4G........................................... | ad 2010 No 273 |
| am No 115, 2014 | |
| Division 2 | |
| r 5............................................. | rs 2010 No 273 |
| r 5A........................................... | ad 2010 No 273 |
| r 5B........................................... | ad 2010 No 273 |
| am No 115, 2014 | |
| r 5C........................................... | ad 2010 No 273 |
| r 5D........................................... | ad No 273, 2010 |
| am F2021L01854 | |
| r 5E........................................... | ad 2010 No 273 |
| am No 115, 2014 | |
| Division 2A................................ | ad No 115, 2014 |
| rep F2021L01854 | |
| r 5F............................................ | ad No 115, 2014 |
| rep F2021L01854 | |
| r 5G........................................... | ad No 115, 2014 |
| rep F2021L01854 | |
| r 5H........................................... | ad No 115, 2014 |
| rep F2021L01854 | |
| r 5J............................................ | ad No 115, 2014 |
| rep F2021L01854 | |
| r 5K........................................... | ad No 115, 2014 |
| rep F2021L01854 | |
| r 5L........................................... | ad No 115, 2014 |
| rep F2021L01854 | |
| Division 3 | |
| r 6............................................. | rs No 273, 2010 |
| am No 115, 2014; F2021L00848 | |
| rs F2021L01854 | |
| r 6A........................................... | ad No 273, 2010 |
| am No 115, 2014; F2021L00848; F2021L01854 | |
| r 6B........................................... | ad F2020L01610 |
| am F2021L01854 | |
| Part 2 | |
| r 7............................................. | rs No 115, 2014 |
| r 8............................................. | rs No 115, 2014 |
| r 8A........................................... | ad No 115, 2014 |
| rep F2021L01854 | |
| r 9............................................. | am No 115, 2014 |
| rs F2018L00831 | |
| am F2021L01854 | |
| Part 4 | |
| r 12............................................ | am No 115, 2014; F2021L01854 |
| Part 5 | |
| Part 5......................................... | ad 2010 No 273 |
| r 13............................................ | ad No 273, 2010 |
| am 2011 No 111; 2012 No 93; Act No 120, 2013; No 115, 2014; F2016L00711; F2018L01144; F2021L00848; F2021L01854 | |
| Part 6 | |
| Part 6......................................... | ad F2018L00831 |
| Division 1 | |
| r 14............................................ | ad F2018L00831 |
| Schedule 1 | |
| Schedule 1 heading...................... | rs No 273, 2010; No 115, 2014 |
| Schedule 1.................................. | am No 273, 2010; No 115, 2014; F2021L00848; F2021L01854 |
| Schedule 2 | |
| Schedule 2 heading...................... | rs No 115, 2014 |
| am F2021L01854 | |
| Schedule 2.................................. | am 2010 No 273; No 130, 2013; No 115, 2014; F2021L00848; F2021L01854 |
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