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Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 (114 of 2009)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Amendments
- Part 1 Consequential amendments
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Section 195-1 (definition of registered tax agent)
- Corporations Act 2001
- 2 Paragraph 766B(5)(c)
- Fringe Benefits Tax Assessment Act 1986
- 3 Part IX
- 4 Subsection 136(1) (definition of registered tax agent )
- Income Tax Assessment Act 1936
- 5 Subsection 6(1) (definition of registered tax agent )
- 6 Paragraph 16(4)(b)
- 7 Part VIIA
- Income Tax Assessment Act 1997
- 8 Section 214-185
- 9 Subsection 995-1(1) (paragraph (a) of the definition of recognised tax adviser )
- 10 Subsection 995-1(1) (definition of registered tax agent )
- 11 Subsection 995-1(1)
- 12 Subsection 995-1(1) (at the end of the definition of taxation law )
- Income Tax (Transitional Provisions) Act 1997
- 13 Section 214-130
- Taxation Administration Act 1953
- 14 Subsection 2(1)
- 15 After subsection 3B(1B)
- 16 At the end of subsection 3C(1AB)
- 17 Paragraph 8AAZLH(2A)(b)
- 18 At the end of Division 1 of Part III
- 19 Subsection 8J(2A)
- 20 After subsection 15(2)
- 21 At the end of section 15A
- 22 Subsection 255-1(2) in Schedule 1
- 23 After subsection 284-75(1) in Schedule 1
- 24 After subsection 286-75(1) in Schedule 1
- 25 Section 298-80
- 26 Application provision
- Part 2 Other amendments
- Tax Agent Services Act 2009
- 27 Paragraph 20-5(4)(a)
- 28 Subparagraphs 50-30(1)(c)(iii) and (2)(c)(iii)
- 29 Subsection 70-40(1)
- 30 After paragraph 70-40(1)(a)
- Schedule 2 Transitional provisions
- Part 1 Preliminary
- 1 Definitions
- Part 2 Continuation of existing registrations etc.
- 2 Registration of a tax agent continues in force
- 3 Special rule relating to the registration of nominees of tax agents
- 4 Special rule relating to the provision of tax agent services by certain entities
- 5 Special rules relating to the provision of BAS services by certain persons and entities
- Part 3 Applications for registration or re-registration
- Division 1 Pending applications
- 6 Pending applications for registration - tax agents
- 7 Pending applications for re-registration - tax agents
- 8 Pending applications for registration - nominees
- 9 Pending applications for re-registration - nominees
- 10 Pending applications for registration - successor tax agents
- 11 Pending applications - refund of lodgment fees
- Division 2 Applications not made, but time period for making applications not expired
- 12 Applications for registration not made - successor tax agents
- Division 3 New applications
- 13 Special rule for applications for registration as a registered tax agent
- 14 Special rule for applications for registration as a registered BAS agent
- Part 4 References to, and things done by, or in relation to, a Tax Agents' Board
- 15 Things done by, or in relation to, a Tax Agents' Board
- 16 References in instruments
- 17 Continuation of inquiries by a Tax Agents' Board
- Part 5 Review of decisions
- 18 Rights of review of certain decisions
- Part 6 Legal proceedings
- 19 Substitution of Board as a party to pending proceedings
- 20 Legal proceedings by taxpayers to recover fines etc.
- 21 Special rule relating to the cancellation of registration
- Part 7 Reporting and disclosure obligations
- 22 Modified reporting requirements for first year
- 23 Obligation to keep register
- 24 Transfer of custody of records of Tax Agents' Board
- Part 8 Miscellaneous
- 25 Notifications given to the Board
- 26 Transitional regulations