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Tax Agent Services Act 2009

No. 13, 2009

Compilation No. 26

Compilation date: 21 February 2025

                Includes amendments: Act No. 14, 2025

About this compilation

This compilation

This is a compilation of the Tax Agent Services Act 2009 that shows the text of the law as amended and in force on 21 February 2025 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents
Part 1—Introduction
Division 1—Preliminary
1‑1 Short title
1‑5 Commencement
1‑10 Extension of Act to external Territories
1‑15 General administration of Act
Division 2—Overview of this Act
Subdivision 2‑A—Objects
2‑5 Object
Subdivision 2‑B—Guide
2‑10 General guide to each Part
Division 3—Explanation of the use of defined terms
3‑5 When defined terms are identified
3‑10 When defined terms are not identified
Part 2—Registration
Division 20—Registration
Guide to this Division
20‑1 What this Division is about
Subdivision 20‑A—Eligibility for registration
20‑5 Eligibility for registration as registered tax agent or BAS agent
20‑10 Regulations may prescribe system regarding professional associations
20‑15 Criteria for determining whether an individual is a fit and proper person
Subdivision 20‑B—Applying for registration
20‑20 Application for registration
20‑25 Registration
20‑30 Board to notify you of grant of registration
20‑35 Commencement and duration of registration
20‑40 Variation of conditions of registration
20‑45 Certain events may affect your continued registration
              Subdivision 20‑C—Renewing registration
20‑50 Renewal of registration
Part 3—The Code of Professional Conduct
Division 30—The Code of Professional