Document ID: chunk:federal_register_of_legislation:F2024C00896:front:0:p1
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Tax Agent Services Regulations 2022
made under the

Tax Agent Services Act 2009

Compilation No. 4

Compilation date: 14 October 2024

                Includes amendments: F2024L01299

About this compilation

This compilation

This is a compilation of the Tax Agent Services Regulations 2022 that shows the text of the law as amended and in force on 14 October 2024 (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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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—Preliminary
1 Name
3 Authority
5 Definitions
Part 2—Recognition of professional associations
Division 1—Purpose of Part
6 Purpose of this Part
Division 2—Recognised BAS agent associations
7 Application for recognition
8 Recognition of association
9 Notice to Board if association ceases to meet requirements
10 Notice if Board requests
11 Termination of recognition
Division 3—Recognised tax agent associations
12 Application for recognition
13 Recognition of association
14 Notice to Board if association ceases to meet requirements
15 Notice if Board requests
16 Termination of recognition
17 Notice of recognition—tax (financial) adviser association
Division 4—Miscellaneous
18 Review of decisions
19 List of recognised associations
Part 3—Registration of BAS agents and tax agents
Division 1—Registered BAS agents
20 Requirements for registration
Division 2—Registered tax agents
21 Requirements for registration
Division 3—Application fees for registration
22 Application fee for registration
Part 4—Investigations
23 Power to require witnesses to attend—allowances and expenses
Part 5—The Tax Practitioners Board
Division 1—Administrative assistance
24 Administrative assistance to the Board
Division