Tax Agent Services Act 2009


Division 2 - Overview of this Act  

Subdivision 2-B - Guide  

SECTION 2-10   General guide to each Part  

You need to be registered to provide * tax agent services for a fee or to engage in other conduct connected with providing such services. Part 2 sets out the requirements for registration.

Once registered, you must comply with several requirements, in particular, the * Code of Professional Conduct. The Code is set out in Part 3 .

Part 4 sets out the circumstances in which your registration can be terminated.

Part 5 provides for civil penalties aimed at ensuring your compliance with this Act.

Part 6 establishes the Tax Practitioners Board and sets out the Board ' s functions and powers. The Board may investigate breaches of this Act and has certain reporting obligations.

Part 7 contains miscellaneous provisions, mainly administrative and machinery provisions relating to the operation of this Act.

Part 8 contains the Dictionary, which sets out a list of most of the terms that are defined in this Act. It also sets out the meanings of some important concepts and rules on how to interpret this Act.

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