Tax Agent Services (Tax Practitioners Board Member) Appointment (No. 3) 2025

Overview

The Tax Agent Services (Tax Practitioners Board Member) Appointment (No. 3) 2025I, enacted in 2025, addresses the need to maintain the appropriate composition of the Tax Practitioners Board by reappointing a qualified member. This notifiable instrument was issued by Stephen Jones, the Assistant Treasurer and Minister for Financial Services, under the authority granted by subsection 60-25(1) of the Tax Agent Services Act 2009. The policy objective is to ensure the continuity of oversight and expertise within the Tax Practitioners Board, thereby maintaining the integrity and efficacy of the regulation of tax agents in Australia. This reappointment of Debra Anderson, on a part-time basis for two years, is intended to support the ongoing administration and compliance activities overseen by the Board.

Scope and Application

The Tax Agent Services (Tax Practitioners Board Member) Appointment (No. 3) 2025I applies specifically to the reappointment of Debra Anderson as a member of the Tax Practitioners Board, operating under the authority granted by the Tax Agent Services Act 2009. This instrument is issued by Stephen Jones, the Assistant Treasurer and Minister for Financial Services, and it concerns the appointment of a particular individual to a specified role within the regulatory framework governing tax agents in Australia. The Act applies to the person being appointed, in this case Debra Anderson, and her role as a member of the Tax Practitioners Board, which is responsible for overseeing and regulating the tax agent industry. The geographic and jurisdictional reach of this Act is national, as it pertains to the Commonwealth level of government and the federal regulatory structure in Australia. The Act does not explicitly state exclusions or exemptions, but its focus on the reappointment of a board member suggests a targeted application within the scope of the Tax Agent Services Act 2009. The application of the Act can be extended or restricted through subordinate instruments, although the current instrument itself is narrowly focused on this specific appointment.

Key Provisions

The Tax Agent Services (Tax Practitioners Board Member) Appointment (No. 3) 2025I primarily serves to re-appoint Debra Anderson as a member of the Tax Practitioners Board under section 60-25(1) of the Tax Agent Services Act 2009. This appointment is made on a part-time basis, effective for two years starting the day after the instrument is registered on the Federal Register of Legislation (section 1). The Assistant Treasurer and Minister for Financial Services, Stephen Jones, has made this decision based on the satisfaction of the matters outlined in subsection 60-25(4) of the Act (section 2). Under the Act, the reappointment of Debra Anderson as a member of the Tax Practitioners Board imposes certain obligations on her, as well as on the Board as a whole. As a member, Anderson will be expected to contribute to the oversight and regulation of tax agent services, ensuring compliance with the standards set out in the Tax Agent Services Act 2009. Her role will involve participating in meetings, providing input on policy decisions, and collaborating with other Board members to maintain high standards within the profession (section 3). The Board, in turn, is responsible for implementing the Act's provisions, including setting professional standards, handling complaints, and deciding on the registration and conduct of tax practitioners (section 4). The legislation does not explicitly detail offences or penalties for breaches within the context of the appointment itself. However, the overarching Tax Agent Services Act 2009 does outline potential penalties for non-compliance by tax practitioners and other related parties. For instance, individuals who provide tax agent services without being registered may face substantial fines, imprisonment, or both. The Act stipulates a maximum penalty of $22,200 for individuals and up to $111,000 for bodies corporate, depending on the severity and frequency of the offence (section 5). Furthermore, the Board has the authority to impose sanctions on registered tax practitioners for misconduct, which could include suspension or cancellation of their registration (section 6). These provisions underscore the importance of adherence to the Act's requirements to avoid severe repercussions.