Document ID: chunk:federal_register_of_legislation:C2025C00107:body:0:p31
Version: federal_register_of_legislation:C2025C00107
Segment Type: other
Provision Reference: 
Character Range: 80594–83532

the Board
60‑B Appointment etc. of members of the Board
60‑C Board procedures
60‑D Committees etc.
60‑E Investigations
60‑F Public reporting obligations of the Board
60‑G Finance

Guide to this Division

60‑1  What this Division is about

      This Division establishes the Tax Practitioners Board and contains administrative provisions relating to Board appointments and Board procedures.
      Comprising at least 7 Board members, the Board has functions and powers relating to the operation of this Act. Board members must be individuals who are representatives of the community rather than representatives of larger registered tax agents or BAS agents.
      One of the Board's functions is to investigate your application for registration and conduct that may breach this Act. For the purposes of an investigation, the Board may oblige you to give it information.
      The Board must also report to the Minister on its operations each year, maintain a register of registered tax agents and BAS agents, and publish decisions to terminate or suspend the registration of a registered tax agent or BAS agent.

Subdivision 60‑A—Establishment, functions and powers of the Board

Table of sections
60‑5 Establishment
60‑10 Membership
60‑15 Functions
60‑20 Powers

60‑5  Establishment
  The Tax Practitioners Board is established.

60‑10  Membership
 (1) The Board consists of:
 (a) the *Chair; and
 (b) 6 or more other *Board members.
Note: Board members must be community representatives (see subsection 60‑25(4)).
 (2) The performance of the functions, or the exercise of the powers, of the Board is not affected only because of a vacancy or vacancies in the membership of the Board.

60‑15  Functions
  The functions of the Board are:
 (a) to administer the system for the registration of *registered tax agents and BAS agents; and
 (b) to investigate:
 (i) applications for registration; and
 (ii) conduct that may breach this Act; and
 (c) to impose sanctions for non‑compliance with the *Code of Professional Conduct; and
 (d) to issue, by legislative instrument, guidelines to assist in achieving the functions mentioned in paragraphs (a), (b) and (c); and
 (e) such other functions as are conferred on the Board by this Act, the regulations or any other law of the Commonwealth; and
 (f) to do anything incidental or conducive to the performance of its functions.

60‑20  Powers
  The Board has power to do all things necessary or convenient to be done for or in connection with the performance of its functions.

Subdivision 60‑B—Appointment etc. of members of the Board

Table of sections
60‑25 Appointment
60‑30 Term of appointment
60‑35 Remuneration and allowances
60‑40 Leave of absence
60‑45 Outside employment
60‑50 Disclosure of interests
60‑55 Resignation
60‑60 Termination of appointment
60‑65 Terms and conditions of appointment not provided for by Act
60‑67 Acting appointments

60‑25  Appointment
 (1) A Board member