Tax Agent Services Act 2009

PART 1 - INTRODUCTION  

Division 2 - Overview of this Act  

Subdivision 2-B - Guide  

SECTION 2-10   General guide to each Part  

2-10(1)    
You need to be registered to provide * tax agent services for a fee or to engage in other conduct connected with providing such services. Part 2 sets out the requirements for registration.

2-10(2)    
Once registered, you must comply with several requirements, in particular, the * Code of Professional Conduct. The Code is set out in Part 3 .

2-10(3)    
Part 4 sets out the circumstances in which your registration can be terminated.

2-10(4)    
Part 5 provides for civil penalties aimed at ensuring your compliance with this Act.

2-10(5)    
Part 6 establishes the Tax Practitioners Board and sets out the Board ' s functions and powers. The Board may investigate breaches of this Act and has certain reporting obligations.

2-10(6)    
Part 7 contains miscellaneous provisions, mainly administrative and machinery provisions relating to the operation of this Act.

2-10(7)    
Part 8 contains the Dictionary, which sets out a list of most of the terms that are defined in this Act. It also sets out the meanings of some important concepts and rules on how to interpret this Act.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.