Tax Agent Services Act 2009

PART 6 - THE TAX PRACTITIONERS BOARD

Division 60 - The Tax Practitioners Board

Guide to this Division

SECTION 60-1

60-1 What this Division is about

This Division establishes the Tax Practitioners Board and contains administrative provisions relating to Board appointments and Board procedures.

Comprising at least 7 Board members, the Board has functions and powers relating to the operation of this Act. Board members must be individuals who are representatives of the community rather than representatives of larger registered tax agents or BAS agents.

One of the Board ' s functions is to investigate your application for registration and conduct that may breach this Act. For the purposes of an investigation, the Board may oblige you to give it information.

The Board must also report to the Minister on its operations each year, maintain a register of registered tax agents and BAS agents, and publish decisions to terminate or suspend the registration of a registered tax agent or BAS agent.

View history note

History

S 60-1 amended by No 101 of 2023, s 3 and Sch 3 item 17, by substituting " Comprising at least 7 Board members, the Board has functions and powers relating to the operation of this Act. Board members must be individuals who are representatives of the community rather than representatives of larger registered tax agents or BAS agents. One of the Board ' s functions is to investigate your application for registration and conduct that may breach this Act. For the purposes of an investigation, the Board may oblige you to give it information. " for " Comprising at least 7 Board members, the Board has functions and powers relating to the operation of this Act, including investigating your application for registration and conduct that may breach this Act. For the purposes of an investigation, the Board may oblige you to give it information. " , applicable in relation to any appointment of a Board member made after 1 October 2024.

S 60-1 amended by No 115 of 2021, s 3 and Sch 1 item 121, by substituting " The Board must also report to the Minister on its operations each year, maintain a register of registered tax agents and BAS agents, and publish decisions to terminate or suspend the registration of a registered tax agent or BAS agent. " for " The Board must also report to the Minister on its operations each year, maintain a register of registered tax agents, BAS agents and tax (financial) advisers, and publish decisions to terminate or suspend the registration of a registered tax agent, BAS agent or tax (financial) adviser. " , effective 1 January 2022. For application and transitional provisions, see note under Subdiv 50-AA heading.

S 60-1 amended by No 120 of 2013, s 3 and Sch 1 items 31 and 32, by substituting " , BAS agents and tax (financial) advisers " for " and BAS agents " and " , BAS agent or tax (financial) adviser " for " or BAS agent " , effective 1 July 2014. For transitional provisions, see note under s 20-5(1) .

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