Tax Agent Services (Tax Practitioners Board Member and Chair) Appointment (No. 1) 2026

Overview

The Tax Agent Services (Tax Practitioners Board Member and Chair) Appointment (No. 1) 2026 instrument was enacted in 2026 by Daniel Mulino, the Assistant Treasurer and Minister for Financial Services. This notifiable instrument serves to appoint Peter de Cure as a part-time member and the Chair of the Tax Practitioners Board, effective from 29 May 2026 until 28 May 2029. The appointment was made under the authority granted by subsections 60-25(1) and (2) of the Tax Agent Services Act 2009, with the Assistant Treasurer being satisfied of the necessary matters stipulated in subsection 60-25(4) of the Act. The primary objective of this appointment is to ensure that the Tax Practitioners Board, which plays a crucial role in regulating tax practitioners and upholding professional standards within the tax services industry, is adequately staffed with qualified and experienced individuals. This legislative instrument thus addresses the need for continuity and effective leadership in the regulatory oversight of tax agents in Australia.

Scope and Application

The Tax Agent Services (Tax Practitioners Board Member and Chair) Appointment (No. 1) 2026I applies directly to Peter de Cure, who has been appointed as a member and the Chair of the Tax Practitioners Board. This Act is instrumental in ensuring that the Tax Practitioners Board, which oversees the registration and conduct of tax agents in Australia, is adequately staffed with qualified individuals. The scope of the Act extends to the entire Commonwealth of Australia, with its provisions applicable across all states and territories. It aims to regulate and maintain the professional standards of tax agents, ensuring that they adhere to the necessary ethical and competency requirements. The appointment is made under the authority of the Assistant Treasurer and Minister for Financial Services, Daniel Mulino, who exercises this power in accordance with subsections 60-25(1) and (2) of the Tax Agent Services Act 2009. The Act specifies the term of appointment, from 29 May 2026 to 28 May 2029, and outlines the qualifications and criteria that necessitated the appointment. Any exclusions, exemptions, or specific thresholds are detailed within the primary Act itself, and the application of this appointment is subject to the broader legislative framework established under the Tax Agent Services Act 2009.

Key Provisions

The main operative sections of the Tax Agent Services (Tax Practitioners Board Member and Chair) Appointment (No. 1) 2026I are the provisions that detail the appointment of Peter de Cure as a member and Chair of the Tax Practitioners Board. Specifically, section 1 of the instrument provides for the appointment, with the appointment taking effect from 29 May 2026 and concluding on 28 May 2029. The appointment is made under the authority granted by subsections 60-25(1) and (2) of the Tax Agent Services Act 2009, subject to the conditions outlined in subsection 60-25(4) of that Act. The Act imposes several obligations and requirements on the parties it governs, including the appointment process and the conditions under which the appointment is made. The appointment of Peter de Cure as a member and Chair of the Tax Practitioners Board must be in accordance with the criteria specified in the Tax Agent Services Act 2009. The Assistant Treasurer and Minister for Financial Services, Daniel Mulino, must be satisfied that the appointment meets the necessary legislative requirements before proceeding with the appointment. This ensures that the person appointed is suitable for the role, taking into account their qualifications, experience, and other relevant factors. There are no explicit offences, penalties, or civil/criminal consequences mentioned in the instrument for breach of the appointment provisions. However, the Tax Agent Services Act 2009 may include provisions that impose penalties or sanctions for breaches of the Act's requirements related to the Tax Practitioners Board. For instance, if Peter de Cure were to fail to meet the conditions of his appointment or engage in misconduct, he could face disciplinary action under the Act, which may include removal from office and other penalties as prescribed by the Act. The specifics of any such penalties would be governed by the provisions of the Tax Agent Services Act 2009 and any relevant regulations or guidelines.