Tax Agent Services Act 2009

PART 6 - THE TAX PRACTITIONERS BOARD

Division 60 - The Tax Practitioners Board

Subdivision 60-F - Public reporting obligations of the Board

SECTION 60-135 Register

60-135(1)

The Board must establish, and maintain, a register of entities in accordance with this Act and the regulations made for the purposes of this subsection.

View history note

History

S 60-135(1) substituted by No 37 of 2024, s 3 and Sch 3 item 1, effective 1 July 2024. No 37 of 2024, s 3 and Sch 3 item 2 contain the following application and transitional provisions:

2 Application and transitional provisions
Transition of register

(1)
The register that was established for the purposes of subsection 60-135(1) of the Tax Agent Services Act 2009 before the commencement of this Part, and maintained for the purposes of that subsection immediately before that commencement, is taken, on and after that commencement, to have been established for the purposes of subsection 60-135(1) of that Act (as amended by this Part).

Information prescribed by regulations

(2)
Regulations made for the purposes 60-135(1) of the Tax Agent Services Act 2009 (as amended by this Part) may require specified information in respect of an entity to be entered on the register whether the information relates to matters occurring before, on or after the commencement of this Part.

S 60-135(1) formerly read:

60-135(1)
The Board must establish and maintain a register of:
(a) * registered tax agents and BAS agents; and
(b) each entity who was a * registered tax agent or BAS agent and whose registration has been terminated other than because of a reason prescribed by the regulations.

S 60-135(1) amended by No 115 of 2021, s 3 and Sch 1 item 136(r), by substituting " tax agent or BAS agent " for " tax agent, BAS agent or tax (financial) adviser " in para (b), effective 1 January 2022. For application and transitional provisions, see note under Subdiv 50-AA heading.

S 60-135(1) amended by No 115 of 2021, s 3 and Sch 1 item 127, by substituting " tax agents and BAS agents " for " tax agents, BAS agents and tax (financial) advisers " in para (a), effective 1 January 2022. For application and transitional provisions, see note under Subdiv 50-AA heading.

S 60-135(1) amended by No 120 of 2013, s 3 and Sch 1 items 37 and 38, by substituting " , BAS agents and tax (financial) advisers " for " and BAS agents " in para (a) and " , BAS agent or tax (financial) adviser and whose registration has been terminated other than because of a reason prescribed by the regulations " for all the words after " *registered tax agent " in para (b), effective 1 July 2014. For transitional provisions, see note under s 20-5(1) . The words after " *registered tax agent " in para (b) formerly read:

or BAS agent and whose registration has been terminated other than:

(i) because the entity surrendered their registration; or

(ii) because of a reason prescribed by the regulations.

60-135(2)

View history reference

Each entity that is a *registered tax agent or BAS agent must be entered on the register for the period during which the entity is a registered tax agent or BAS agent.

Note:

Another provision of this Act, or regulations made for the purposes of subsection (1) , may require an entity that is not a registered tax agent or BAS agent to be entered on the register for a period.

View history note

60-135(3)

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Without limiting the regulations that may be made for the purposes of subsection (1) , those regulations may do the following:

(a) require an entity to be entered on the register for a specified period;

(b) if an entity is required (whether by this Act or by the regulations) to be entered on the register for a period - require specified information in respect of the entity to be entered on the register for some or all of that period.

View history note

Entities that are not registered tax agents or BAS agents

60-135(3A)

View history reference

An entity that is not a *registered tax agent or BAS agent, and information in respect of such an entity:

(a) must not be entered on the register; and

(b) must not remain entered on the register;

except as required by this Act or by regulations made for the purposes of subsection (1) .

View history note

Availability of register

60-135(4)
The register is to be made available for inspection on the internet.

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