Tax Agent Services Act 2009

PART 6 - THE TAX PRACTITIONERS BOARD  

Division 60 - The Tax Practitioners Board  

Subdivision 60-B - Appointment etc. of members of the Board  

SECTION 60-25   Appointment  

60-25(1)    
A Board member is to be appointed by the Minister by written instrument, on a full-time basis or on a part-time basis.

60-25(2)    
The Minister must appoint one of the * Board members to be the * Chair. However, that member must not be:

(a)    

a person who holds any office or appointment (other than as a Board member) under a law of the Commonwealth on a full-time basis; or

(b)    a person appointed or engaged under the Public Service Act 1999 .

60-25(3)    
A person ' s appointment as a * Board member is not invalid because of a defect or irregularity in connection with the person ' s appointment.

Community representatives

60-25(4)    
In appointing an individual as a *Board member, the Minister must be satisfied that the individual is a *community representative.

60-25(5)    
An individual is a community representative if the individual is not any of the following:

(a)    a partner in a partnership that is a *prescribed tax agent;

(b)    an *executive officer of a company that is a prescribed tax agent;

(c)    a former partner in a partnership that is currently a prescribed tax agent, if the individual is receiving regular and ongoing benefits, or has within the last 6 months received a material benefit, from the partnership;

(d)    a former executive officer of a company that is currently a prescribed tax agent if either of the following apply:

(i) the individual is receiving regular and ongoing benefits, or has within the last 6 months received a material benefit, from the company;

(ii) the individual holds *shares in the company.

60-25(6)    
A prescribed tax agent means a company or partnership that:

(a)    is a *registered tax agent or BAS agent; and

(b)    has more than 100 employees.

Note:

A company or partnership whose registration as a registered tax agent or registered BAS agent is suspended remains a registered tax agent or BAS agent for the purposes of this section (see subsection 30-25(4) ).

60-25(7)    
An executive officer of a company means a director, secretary or senior manager (within the meaning of the Corporations Act 2001 ) of the company.