Tax Agent Services Act 2009

90-1(1)

Amended by:


Treasury Laws Amendment (2023 Law Improvement Package No. 1) Act 2023 (assent 20/9/2023)

3-Sch2-Cl723

Commenced Action Note
20/10/2023 Amend Amended definition 'financial services licensee'

3-Sch2-Cl724

Commenced Action Note
20/10/2023 Amend Amended definition 'qualified tax relevant provider'

3-Sch2-Cl725

Commenced Action Note
20/10/2023 Amend Amended definition 'relevant provider'

3-Sch2-Cl726

Commenced Action Note
20/10/2023 Amend Amended definition 'representative'

Treasury Laws Amendment (Modernising Business Communications and Other Measures) Act 2023 (assent 14/9/2023)

3-Sch1-Cl77

Commenced Action Note
15/09/2023 Amend Inserted definition 'virtual enquiry technology'

Treasury Laws Amendment (2021 Measures No. 5) Act 2021 (assent 7/12/2021)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch2-Cl62

Commenced Action Note
8/12/2021 Amend Inserted definition 'external administration'

Financial Sector Reform (Hayne Royal Commission Response - Better Advice) Act 2021 (assent 28/10/2021)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl130

Commenced Action Note
1/01/2022 Amend Repealed definition 'Code of Ethics'
1/01/2022 Amend Repealed definition 'compliance scheme'
1/01/2022 Amend Repealed definition 'covers'

3-Sch1-Cl131

Commenced Action Note
1/01/2022 Amend Inserted definition 'Financial Services and Credit Panel'

3-Sch1-Cl132

Commenced Action Note
1/01/2022 Amend Repealed definition 'monitoring body'

3-Sch1-Cl133

Commenced Action Note
1/01/2022 Amend Inserted definition 'qualified tax relevant provider'

3-Sch1-Cl134

Commenced Action Note
1/01/2022 Amend Repealed definition 'registered tax (financial) adviser'
1/01/2022 Amend Repealed definition 'registered tax agentBAS agent or tax (financial) adviser'
1/01/2022 Amend Repealed definition 'registered tax agentsBAS agents and tax (financial) advisers'

3-Sch1-Cl135

Commenced Action Note
1/01/2022 Amend Inserted definition 'relevant provider'

Corporations Amendment (Professional Standards of Financial Advisers) Act 2017 (assent 22/2/2017)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl26

Commenced Action Note
15/03/2017 Amend Inserted definition 'Code of Ethics'
15/03/2017 Amend Inserted definition 'compliance scheme'
15/03/2017 Amend Inserted definition 'covers'
15/03/2017 Amend Inserted definition 'monitoring body'

Tax Laws Amendment (2013 Measures No. 3) Act 2013 (assent 29/06/2013)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl42

Commenced Action Note
1/01/2014 Amend

3-Sch2-Cl27

Commenced Action Note
30/06/2013 Amend

Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 (assent 16/12/2010)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

Sch2-Cl94

Commenced Action Note
17/12/2010 Amend Inserted definition of 'official information'

Sch2-Cl95

Commenced Action Note
17/12/2010 Amend Omitted definition of 'proceeds of crime order'