Tax Agent Services (Tax Practitioners Board Member) Appointment (No. 1) 2025

Overview

The Tax Agent Services (Tax Practitioners Board Member) Appointment (No. 1) 2025 Instrument, dated 6 March 2025, was enacted by Stephen Jones, the Assistant Treasurer and Minister for Financial Services, under subsection 60-25(1) of the Tax Agent Services Act 2009. This legislation was introduced to address the need for qualified and diverse expertise within the Tax Practitioners Board, ensuring robust oversight and regulation of tax agents in Australia. The appointments of Joanna Bird, Amanda Gascoigne, and Merran Kelsall to the Tax Practitioners Board on a part-time basis for a period of three years reflect a commitment to enhancing the Board's capacity to effectively manage and supervise the tax agent profession. The policy objective underpinning this appointment is to maintain high standards of professional conduct and compliance among tax agents, thereby protecting the interests of taxpayers and maintaining the integrity of the tax system.

Scope and Application

The Tax Agent Services (Tax Practitioners Board Member) Appointment (No. 1) 2025I appoints Joanna Bird, Amanda Gascoigne and Merran Kelsall as part-time members of the Tax Practitioners Board for a term of three years. This appointment is made under subsection 60-25(1) of the Tax Agent Services Act 2009, with the Assistant Treasurer and Minister for Financial Services satisfied of the matters in subsection 60-25(4) of that Act. The Act applies to tax practitioners, including individuals and entities providing tax agent services in Australia, thereby impacting the tax profession broadly. Its jurisdictional reach is national, applying across the Commonwealth of Australia, and it does not specify any exclusions, exemptions, or thresholds within this instrument. The appointment of board members facilitates the governance and regulation of tax practitioners, ensuring compliance with professional standards and the law. The Act's provisions may be further extended or restricted through subordinate instruments, which can introduce additional regulations or refine the scope of the board's responsibilities.

Key Provisions

The main operative sections of the Tax Agent Services (Tax Practitioners Board Member) Appointment (No. 1) 2025I (F2025N00216) involve the appointment of Joanna Bird, Amanda Gascoigne, and Merran Kelsall as part-time members of the Tax Practitioners Board, each for a three-year term. This appointment is made under the authority of subsection 60-25(1) of the Tax Agent Services Act 2009 (section 3). The appointments are effective from the day after the instrument is registered on the Federal Register of Legislation, as stated in section 4. The Act imposes specific obligations and requirements on the appointed members, including adherence to the principles of good governance, professional integrity, and the regulatory objectives of the Tax Agent Services Act 2009. Members must act in the public interest and maintain confidentiality regarding any sensitive information they encounter in the course of their duties (section 60-25(4)). They are also required to contribute to the formulation of policies and strategies that align with the Act's purpose of ensuring the competence and ethical conduct of tax agents. Failure to comply with the requirements of the Act can lead to various civil or criminal consequences. Although the specific penalties for non-compliance are not detailed in this particular instrument, the Tax Agent Services Act 2009 provides a framework for potential penalties, which can include fines, disqualification from holding office, and other civil or criminal sanctions. The severity of these penalties would depend on the nature and extent of the breach, as well as any applicable legislative provisions. The appointment process ensures that the Tax Practitioners Board is composed of individuals who meet the necessary qualifications and standards, thereby maintaining the integrity and effectiveness of the regulatory oversight of tax agents in Australia. This structured approach helps to uphold the public’s trust in the tax system by ensuring that tax agents are competent and act in accordance with the law.