-
Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 (114 of 2009)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Amendments
- Part 1 Consequential amendments
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Section 195-1 (definition of registered tax agent)
- Corporations Act 2001
- 2 Paragraph 766B(5)(c)
- Fringe Benefits Tax Assessment Act 1986
- 3 Part IX
- 4 Subsection 136(1) (definition of registered tax agent )
- Income Tax Assessment Act 1936
- 5 Subsection 6(1) (definition of registered tax agent )
- 6 Paragraph 16(4)(b)
- 7 Part VIIA
- Income Tax Assessment Act 1997
- 8 Section 214-185
- 9 Subsection 995-1(1) (paragraph (a) of the definition of recognised tax adviser )
- 10 Subsection 995-1(1) (definition of registered tax agent )
- 11 Subsection 995-1(1)
- 12 Subsection 995-1(1) (at the end of the definition of taxation law )
- Income Tax (Transitional Provisions) Act 1997
- 13 Section 214-130
- Taxation Administration Act 1953
- 14 Subsection 2(1)
- 15 After subsection 3B(1B)
- 16 At the end of subsection 3C(1AB)
- 17 Paragraph 8AAZLH(2A)(b)
- 18 At the end of Division 1 of Part III
- 19 Subsection 8J(2A)
- 20 After subsection 15(2)
- 21 At the end of section 15A
- 22 Subsection 255-1(2) in Schedule 1
- 23 After subsection 284-75(1) in Schedule 1
- 24 After subsection 286-75(1) in Schedule 1
- 25 Section 298-80
- 26 Application provision
- Part 2 Other amendments
- Tax Agent Services Act 2009
- 27 Paragraph 20-5(4)(a)
- 28 Subparagraphs 50-30(1)(c)(iii) and (2)(c)(iii)
- 29 Subsection 70-40(1)
- 30 After paragraph 70-40(1)(a)
- Schedule 2 Transitional provisions
- Part 1 Preliminary
- 1 Definitions
- Part 2 Continuation of existing registrations etc.
- 2 Registration of a tax agent continues in force
- 3 Special rule relating to the registration of nominees of tax agents
- 4 Special rule relating to the provision of tax agent services by certain entities
- 5 Special rules relating to the provision of BAS services by certain persons and entities
- Part 3 Applications for registration or re-registration
- Division 1 Pending applications
- 6 Pending applications for registration - tax agents
- 7 Pending applications for re-registration - tax agents
- 8 Pending applications for registration - nominees
- 9 Pending applications for re-registration - nominees
- 10 Pending applications for registration - successor tax agents
- 11 Pending applications - refund of lodgment fees
- Division 2 Applications not made, but time period for making applications not expired
- 12 Applications for registration not made - successor tax agents
- Division 3 New applications
- 13 Special rule for applications for registration as a registered tax agent
- 14 Special rule for applications for registration as a registered BAS agent
- Part 4 References to, and things done by, or in relation to, a Tax Agents' Board
- 15 Things done by, or in relation to, a Tax Agents' Board
- 16 References in instruments
- 17 Continuation of inquiries by a Tax Agents' Board
- Part 5 Review of decisions
- 18 Rights of review of certain decisions
- Part 6 Legal proceedings
- 19 Substitution of Board as a party to pending proceedings
- 20 Legal proceedings by taxpayers to recover fines etc.
- 21 Special rule relating to the cancellation of registration
- Part 7 Reporting and disclosure obligations
- 22 Modified reporting requirements for first year
- 23 Obligation to keep register
- 24 Transfer of custody of records of Tax Agents' Board
- Part 8 Miscellaneous
- 25 Notifications given to the Board
- 26 Transitional regulations
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).