Document ID: chunk:federal_register_of_legislation:C2025C00107:body:0:p6
Version: federal_register_of_legislation:C2025C00107
Segment Type: other
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Character Range: 17897–20682

defined in this Act.
Note: Expressions in the Income Tax Assessment Act 1997 (other than the expression "this Act") have the same meaning in this Act as well, see subsection 90‑1(2).
 (2) Most defined terms in this Act and the Income Tax Assessment Act 1997 are identified by an asterisk at the start of the term: as in "*BAS service".

3‑10  When defined terms are not identified
 (1) Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.
 (2) Terms are not asterisked in the *Guides, headings or notes contained in this Act.
 (3) The term "Board" is not identified with an asterisk.
 (4) If a term used in the Income Tax Assessment Act 1997 is used in this Act and the term is not identified with an asterisk in that Act, the term is not identified with an asterisk in this Act.
Note: For expressions in the Income Tax Assessment Act 1997 that are not identified with an asterisk, see subsection 2‑15(3) of that Act.

Part 2—Registration

Division 20—Registration

Table of Subdivisions
20‑A Eligibility for registration
20‑B Applying for registration
20‑C Renewing registration

Guide to this Division

20‑1  What this Division is about

      You must be registered to provide tax agent services for a fee or to engage in other conduct connected with providing such services. You will be eligible for registration if you are a fit and proper person and have appropriate qualifications and experience.
      If you are eligible and apply to the Tax Practitioners Board for registration as a registered tax agent or BAS agent, you will be registered for a period of at least 1 year. Your registration may be subject to conditions. You may seek to vary these conditions.
      Certain events, mainly relating to criminal convictions and bankruptcy, may affect your continued registration.
      You may also apply to have your registration renewed.

Subdivision 20‑A—Eligibility for registration

Table of sections
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

20‑5  Eligibility for registration as registered tax agent or BAS agent

Individuals
 (1) An individual, aged 18 years or more, is eligible for registration as a *registered tax agent or BAS agent if the Board is satisfied that:
 (a) the individual is a fit and proper person; and
 (b) the individual meets the requirements prescribed by the regulations (including, but not limited to, requirements relating to qualifications and experience) in respect of registration as a registered tax agent or BAS agent; and
 (c) in the case of registration which is not