Tax Agent Services Act 2009
In this Act:
BAS service
has the meaning given by section
90-10
.
Board
means the Tax Practitioners Board established by section
60-5
.
Board member
means a member of the Board appointed in accordance with section
60-25
(including the Chair).
Chair
means the Chair of the Board.
Code of Ethics
(Repealed by No 115 of 2021)
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Code of Professional Conduct
means the Code of Professional Conduct set out in section
30-10
.
committee
means a committee established under section
60-85
.
[ CCH Note: Definition of " community representative " will be inserted by No 101 of 2023, s 3 and Sch 3 item 20, applicable in relation to any appointment of a Board member made after 1 October 2024. The definition will read:
]community representative
has the meaning given by section 60-25 .
compliance scheme
(Repealed by No 115 of 2021)
covers
(Repealed by No 115 of 2021)
disqualified entity
has the meaning given by subsection
45-5(2)
.
evidential burden
, in relation to a matter, means the burden of adducing or pointing to evidence that suggests a reasonable possibility that the matter exists or does not exist.
[ CCH Note: Definition of " executive officer " will be inserted by No 101 of 2023, s 3 and Sch 3 item 20, applicable in relation to any appointment of a Board member made after 1 October 2024. The definition will read:
]executive officer
has the meaning given by section 60-25 .
external administration
: a person goes into external administration if the person becomes a Chapter 5 body corporate (within the meaning of the
Corporations Act 2001
).
Federal Court
means the Federal Court of Australia.
Financial Services and Credit Panel
has the same meaning as in the
Australian Securities and Investments Commission Act 2001
.
financial services licensee
has the same meaning as in the
Corporations Act 2001
.
Guide
has the meaning given by section
80-5
.
monitoring body
(Repealed by No 115 of 2021)
official information
means information that:
(a) was disclosed or obtained under or for the purposes of this Act; and
(b) relates to the affairs of a person; and
(c) identifies, or is reasonably capable of being used to identify, the person.
penalty unit
(Repealed by No 31 of 2014)
[ CCH Note: Definition of " prescribed tax agent " will be inserted by No 101 of 2023, s 3 and Sch 3 item 20, applicable in relation to any appointment of a Board member made after 1 October 2024. The definition will read:
]prescribed tax agent
has the meaning given by section 60-25 .
proceeds of crime order
(Repealed by No 145 of 2010)
qualified tax relevant provider
has the same meaning as in the
Corporations Act 2001
.
registered BAS agent
means an entity that is registered under this Act as a registered BAS agent.
Note:
In most cases, an entity is taken not to be a registered BAS agent if the entity is suspended from providing BAS services under section 30-25 .
registered tax agent
means an entity that is registered under this Act as a registered tax agent.
Note:
In most cases, an entity is taken not to be a registered tax agent if the entity is suspended from providing tax agent services under section 30-25 .
registered tax agent, BAS agent or tax (financial) adviser
(Repealed by No 115 of 2021)
registered tax agent or BAS agent
means an entity that is registered under this Act as a registered tax agent or a registered BAS agent.
registered tax agents and BAS agents
means entities that are registered under this Act as registered tax agents and entities that are registered under this Act as registered BAS agents.
registered tax agents, BAS agents and tax (financial) advisers
(Repealed by No 115 of 2021)
registered tax (financial) adviser
(Repealed by No 115 of 2021)
relevant provider
has the same meaning as in the
Corporations Act 2001
.
representative
has the meaning given by paragraph (a) of the definition of that expression in section
9
of the
Corporations Act 2001
.
serious taxation offence
means:
(a) an offence against section 134.1 , 134.2 , 135.1 , 135.2 or 135.4 of the Criminal Code , if the offence relates to a tax liability (within the meaning of the Taxation Administration Act 1953 ); or
(b) a * taxation offence that is punishable on conviction by a fine exceeding 40 penalty units, or imprisonment, or both.
[ CCH Note: Definition of " significant breach of the Code " will be inserted by No 101 of 2023, s 3 and Sch 3 item 27, effective 1 July 2024. The definition will read:
]significant breach of the Code
means a breach of the *Code of Professional Conduct by a *registered tax agent or BAS agent if the breach:
(a) constitutes an indictable offence, or an offence involving dishonesty, under an *Australian law; or
(b) results, or is likely to result, in material loss or damage to another entity (including the Commonwealth); or
(c) is otherwise significant, including taking into account any one or more of the following:
(i) the number or frequency of similar breaches by the agent;
(ii) the impact of the breach on the agent ' s ability to provide *tax agent services;
(iii) the extent to which the breach indicates that the agent ' s arrangements to ensure compliance with the Code are inadequate; or
(d) is a breach of a kind prescribed by the regulations for the purposes of this paragraph.
tax agent service
has the meaning given by section
90-5
.
taxation offence
has the meaning given by section
8A
of the
Taxation Administration Act 1953
.
tax (financial) advice service
has the meaning given by section
90-15
.
tax practitioner registration requirements
means the matters about which the Board must, under Subdivision
20-A
, be satisfied before the Board is obliged to grant an application for registration under this Act.
virtual enquiry technology
means any technology that allows a person to appear at all or part of a hearing, examination or other enquiry without being physically present at the hearing, examination or other enquiry.
90-1(2)
An expression has the same meaning in this Act as in the Income Tax Assessment Act 1997 (other than the expression " this Act " ).
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