Tax Agent Services (Tax Practitioners Board Member) Appointment (No. 2) 2025

Overview

The Tax Agent Services (Tax Practitioners Board Member) Appointment (No. 2) 2025I, enacted in 2025, aims to address the need for continuity and expertise within the Tax Practitioners Board, ensuring that the board maintains its capacity to effectively regulate tax agents and provide guidance on tax-related matters. This notifiable instrument, issued by Stephen Jones, the Assistant Treasurer and Minister for Financial Services, under subsection 60-25(1) of the Tax Agent Services Act 2009, seeks to re-appoint Steven Dobson as a part-time member of the Tax Practitioners Board from 30 March 2025 until 29 March 2026. The policy objective underpinning this reappointment is to ensure that the Tax Practitioners Board retains the necessary skills and experience to carry out its regulatory functions effectively, thereby supporting the integrity and efficiency of the tax system.

Scope and Application

The Tax Agent Services (Tax Practitioners Board Member) Appointment (No. 2) 2025I applies to the reappointment of Steven Dobson as a member of the Tax Practitioners Board on a part-time basis for the period from 30 March 2025 to 29 March 2026. 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, Stephen Jones, being satisfied of the matters outlined in subsection 60-25(4) of the Act. The Tax Practitioners Board is responsible for regulating tax agents and other tax practitioners in Australia, ensuring compliance with professional standards and ethical conduct within the tax industry. The appointment is effective under the Commonwealth jurisdiction, and there are no specified exclusions or thresholds mentioned in this particular notifiable instrument. The scope and responsibilities of the Board are further defined and potentially extended by subordinate instruments under the Act, which may include regulations or guidelines that govern the conduct and duties of tax practitioners and the operational procedures of the Board.

Key Provisions

The Notifiable Instrument F2025N00217 appoints Steven Dobson as a member of the Tax Practitioners Board under the Tax Agent Services Act 2009. Specifically, section 60-25(1) of the Act allows for the reappointment of board members, and the Assistant Treasurer and Minister for Financial Services, Stephen Jones, has exercised this power. The reappointment is for a part-time position, effective from 30 March 2025 until 29 March 2026, based on the conditions specified in subsection 60-25(4) of the Act. This appointment imposes certain obligations on Steven Dobson. As a member of the Tax Practitioners Board, he will be responsible for ensuring that tax practitioners adhere to the standards and regulations set out in the Tax Agent Services Act 2009. This includes overseeing the registration and conduct of tax agents, handling complaints, and ensuring that tax practitioners comply with the ongoing professional development requirements. His role will involve participating in board meetings, contributing to decision-making processes, and collaborating with other board members to effectively regulate the tax agent profession. There are potential consequences for failing to meet these obligations. While the Notifiable Instrument itself does not specify penalties for breach, the Tax Agent Services Act 2009 outlines various offences and penalties for non-compliance by tax practitioners and the board. For example, section 155 of the Act provides for fines of up to $21,000 for individuals and $105,000 for bodies corporate for serious breaches of the Act. Additionally, the Act includes provisions for disciplinary actions against tax practitioners, including suspension or cancellation of registration, which can be enforced through the Federal Court of Australia. The specific penalties and enforcement mechanisms are detailed in the broader legislative framework of the Tax Agent Services Act 2009.