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Back to browse2 related documents
  • 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

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