Document ID: chunk:federal_register_of_legislation:C2025C00107:body:0:p3
Version: federal_register_of_legislation:C2025C00107
Segment Type: other
Provision Reference: 
Character Range: 5772–9049

Guide to this Division
60‑1 What this Division is about
Subdivision 60‑A—Establishment, functions and powers of the Board
60‑5 Establishment
60‑10 Membership
60‑15 Functions
60‑20 Powers
Subdivision 60‑B—Appointment etc. of members of the Board
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
Subdivision 60‑C—Board procedures
60‑70 Meetings
60‑75 Decisions without meetings
60‑80 Administrative support for the Board
Subdivision 60‑D—Committees etc.
60‑85 Establishment of committees
60‑90 Remuneration and allowances of committee members
Subdivision 60‑E—Investigations
60‑95 Investigations
60‑100 Power to request production of a document or thing
60‑105 Power to require witnesses to appear before the Board
60‑110 Power to take evidence on oath or affirmation
60‑115 Self‑incrimination
60‑120 Board may retain documents and things
60‑125 Outcomes of investigations
Subdivision 60‑F—Public reporting obligations of the Board
60‑130 Annual report
60‑135 Register
60‑140 Publication of information
Subdivision 60‑G—Finance
60‑145 Tax Practitioners Board Special Account
60‑150 Credits to the Tax Practitioners Board Special Account
60‑155 Purposes of the Tax Practitioners Board Special Account
Part 7—Miscellaneous
Division 70—Miscellaneous
Guide to this Division
70‑1 What this Division is about
Subdivision 70‑A—Injunctions
70‑5 Injunction to restrain or require certain conduct
Subdivision 70‑B—Administrative review
70‑10 Administrative review
Subdivision 70‑C—Provisions affecting trustees and partnerships
70‑15 How this Act applies to an individual or company in the capacity of a trustee
70‑20 Continuity of partnerships
Subdivision 70‑D—Provisions relating to the Board
70‑25 Immunity from legal action
70‑30 Delegation by Board
Subdivision 70‑E—Miscellaneous
70‑35 Official information not to be disclosed
70‑40 Exceptions to the prohibition on disclosure of official information
70‑45 On‑disclosure of official information
70‑50 Legal professional privilege
70‑55 Regulations
              Subdivision 70‑F—Address for service of notices
70‑60 Address for service of notices
70‑65 How documents may be given
Part 8—Interpretation
Division 80—Rules for interpreting this Act
80‑1 What forms part of this Act
80‑2 What does not form part of this Act
80‑5 The role of Guides in interpreting this Act
Division 90—Dictionary
90‑1 Dictionary
90‑5 Meaning of tax agent service
90‑10 Meaning of BAS service
90‑15 Meaning of tax (financial) advice service
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history

An Act to establish the Tax Practitioners Board and to provide for the registration of tax agents and BAS agents, and for related purposes

Part 1—Introduction

Division 1—Preliminary

Table of sections
1‑1 Short title
1‑5 Commencement
1‑10 Extension of Act to external Territories
1‑15 General administration of Act

1‑1  Short title
  This Act may be cited as the Tax Agent Services Act 2009.

1‑5  Commencement
 (1) Each provision of this