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Tax Agent Services Act 2009
- PART 1 - INTRODUCTION
- Division 1 - Preliminary
- SECTION 1-1 Short title
- SECTION 1-5 Commencement
- SECTION 1-10 Extension of Act to external Territories
- SECTION 1-15 General administration of Act
- Division 2 - Overview of this Act
- Subdivision 2-A - Objects
- SECTION 2-5 Object
- Subdivision 2-B - Guide
- SECTION 2-10 General guide to each Part
- Division 3 - Explanation of the use of defined terms
- SECTION 3-5 When defined terms are identified
- SECTION 3-10 When defined terms are not identified
- PART 2 - REGISTRATION
- Division 20 - Registration
- Guide to this Division
- SECTION 20-1 What this Division is about
- Subdivision 20-A - Eligibility for registration
- SECTION 20-5 Eligibility for registration as registered tax agent or BAS agent
- SECTION 20-10 Regulations may prescribe system regarding professional associations
- SECTION 20-15 Criteria for determining whether an individual is a fit and proper person
- Subdivision 20-B - Applying for registration
- SECTION 20-20 Application for registration
- SECTION 20-25 REGISTRATION
- SECTION 20-30 Board to notify you of grant of registration
- SECTION 20-35 Commencement and duration of registration
- SECTION 20-40 Variation of conditions of registration
- SECTION 20-45 Certain events may affect your continued registration
- Subdivision 20-C - Renewing registration
- SECTION 20-50 Renewal of registration
- PART 3 - THE CODE OF PROFESSIONAL CONDUCT
- Division 30 - The Code of Professional Conduct
- Guide to this Division
- SECTION 30-1 What this Division is about
- Subdivision 30-A - The Code of Professional Conduct
- SECTION 30-5 Application of the Code of Professional Conduct
- SECTION 30-10 The Code of Professional Conduct
- SECTION 30-12 Minister may determine Code of Professional Conduct obligations
- Subdivision 30-B - Your liability for administrative sanctions
- SECTION 30-15 Sanctions for failure to comply with the Code of Professional Conduct
- SECTION 30-20 Orders
- SECTION 30-25 Suspension
- SECTION 30-30 Termination
- Subdivision 30-C - Other obligations
- SECTION 30-35 Obligation to notify a change of circumstances
- SECTION 30-40 Obligation to notify of significant breaches of the Code of Professional Conduct
- PART 4 - TERMINATION OF REGISTRATION
- Division 40 - Termination of registration
- Guide to this Division
- SECTION 40-1 What this Division is about
- Subdivision 40-A - Grounds for terminating registration
- SECTION 40-5 Termination of registration - individuals
- SECTION 40-10 Termination of registration - partnerships
- SECTION 40-15 Termination of registration - companies
- Subdivision 40-B - Notice and effect of termination
- SECTION 40-20 Notification of decision to terminate registration and when termination takes effect
- SECTION 40-25 Period during which you may not apply for registration
- PART 4A - DISQUALIFIED ENTITIES
- Division 45 - Disqualified entities
- SECTION 45-1 What this Division is about
- SECTION 45-5 Approval of disqualified entity providing tax agent services on your behalf
- SECTION 45-10 Obligation to give notice if you are a disqualified entity
- SECTION 45-15 Obligation to give notice if you become a disqualified entity
- SECTION 45-20 Transitional obligation to give notice if you are a disqualified entity at the commencement of this section
- PART 5 - CIVIL PENALTIES
- Division 50 - Civil penalties
- Guide to this Division
- SECTION 50-1 What this Division is about
- Subdivision 50-A - Conduct that is prohibited without registration
- SECTION 50-5 Providing tax agent services if unregistered
- SECTION 50-10 Advertising tax agent services if unregistered
- SECTION 50-15 Representing that you are a registered tax agent or BAS agent if unregistered
- Subdivision 50-AA - Conduct that relates to tax (financial) advice services
- SECTION 50-17 Providing tax (financial) advice services if not registered or qualified
- SECTION 50-18 Advertising tax (financial) advice services if not registered or qualified
- Subdivision 50-B - Other civil penalties
- SECTION 50-20 Making false or misleading statements
- SECTION 50-25 Employing or using the services of deregistered entities
- SECTION 50-30 Signing of declarations etc.
- Subdivision 50-C - Obtaining an order for a civil penalty
- SECTION 50-35 Federal Court may order you to pay a pecuniary penalty for contravening a civil penalty provision
- SECTION 50-40 Treatment of partnerships
- SECTION 50-45 Recovery of a pecuniary penalty
- PART 6 - THE TAX PRACTITIONERS BOARD
- Division 60 - The Tax Practitioners Board
- Guide to this Division
- SECTION 60-1 What this Division is about
- Subdivision 60-A - Establishment, functions and powers of the Board
- SECTION 60-5 Establishment
- SECTION 60-10 Membership
- SECTION 60-15 Functions
- SECTION 60-20 Powers
- Subdivision 60-B - Appointment etc. of members of the Board
- SECTION 60-25 Appointment
- SECTION 60-30 Term of appointment
- SECTION 60-35 Remuneration and allowances
- SECTION 60-40 Leave of absence
- SECTION 60-45 Outside employment
- SECTION 60-50 Disclosure of interests
- SECTION 60-55 Resignation
- SECTION 60-60 Termination of appointment
- SECTION 60-65 Terms and conditions of appointment not provided for by Act
- SECTION 60-67 Acting appointments
- Subdivision 60-C - Board procedures
- SECTION 60-70 Meetings
- SECTION 60-75 Decisions without meetings
- SECTION 60-80 Administrative support for the Board
- Subdivision 60-D - Committees etc.
- SECTION 60-85 Establishment of committees
- SECTION 60-90 Remuneration and allowances of committee members
- Subdivision 60-E - Investigations
- SECTION 60-95 Investigations
- SECTION 60-100 Power to request production of a document or thing
- SECTION 60-105 Power to require witnesses to appear before the Board
- SECTION 60-110 Power to take evidence on oath or affirmation
- SECTION 60-115 Self-incrimination
- SECTION 60-120 Board may retain documents and things
- SECTION 60-125 Outcomes of investigations
- Subdivision 60-F - Public reporting obligations of the Board
- SECTION 60-130 Annual report
- SECTION 60-135 Register
- SECTION 60-140 Publication of information
- Subdivision 60-G - Finance
- SECTION 60-145 Tax Practitioners Board Special Account
- SECTION 60-150 Credits to the Tax Practitioners Board Special Account
- SECTION 60-155 Purposes of the Tax Practitioners Board Special Account
- PART 7 - MISCELLANEOUS
- Division 70 - Miscellaneous
- Guide to this Division
- SECTION 70-1 What this Division is about
- Subdivision 70-A - Injunctions
- SECTION 70-5 Injunction to restrain or require certain conduct
- Subdivision 70-B - Administrative review
- SECTION 70-10 Administrative review
- Subdivision 70-C - Provisions affecting trustees and partnerships
- SECTION 70-15 How this Act applies to an individual or company in the capacity of a trustee
- SECTION 70-20 Continuity of partnerships
- Subdivision 70-D - Provisions relating to the Board
- SECTION 70-25 Immunity from legal action
- SECTION 70-30 Delegation by Board
- Subdivision 70-E - Miscellaneous
- ### (Repealed) SECTION 70-34 Power to request information from monitoring bodies
- SECTION 70-35 Official information not to be disclosed
- SECTION 70-40 Exceptions to the prohibition on disclosure of official information
- SECTION 70-45 On-disclosure of official information
- SECTION 70-50 Legal professional privilege
- SECTION 70-55 Regulations
- Subdivision 70-F - Address for service of notices
- SECTION 70-60 Address for service of notices
- SECTION 70-65 How documents may be given
- PART 8 - INTERPRETATION
- Division 80 - Rules for interpreting this Act
- SECTION 80-1 What forms part of this Act
- SECTION 80-2 What does not form part of this Act
- SECTION 80-5 The role of Guides in interpreting this Act
- Division 90 - Dictionary
- SECTION 90-1 Dictionary
- SECTION 90-5 Meaning of tax agent service
- SECTION 90-10 Meaning of BAS service
- SECTION 90-15 Meaning of tax (financial) advice service
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