Tax Agent Services Act 2009

S 60-135(1) amended by No 115 of 2021, s 3 and Sch 1 item 136(r), by substituting " tax agent or BAS agent " for " tax agent, BAS agent or tax (financial) adviser " in para (b), effective 1 January 2022. For application and transitional provisions, see note under Subdiv 50-AA heading.

S 60-135(1) amended by No 115 of 2021, s 3 and Sch 1 item 127, by substituting " tax agents and BAS agents " for " tax agents, BAS agents and tax (financial) advisers " in para (a), effective 1 January 2022. For application and transitional provisions, see note under Subdiv 50-AA heading.

S 60-135(1) amended by No 120 of 2013, s 3 and Sch 1 items 37 and 38, by substituting " , BAS agents and tax (financial) advisers " for " and BAS agents " in para (a) and " , BAS agent or tax (financial) adviser and whose registration has been terminated other than because of a reason prescribed by the regulations " for all the words after " *registered tax agent " in para (b), effective 1 July 2014. For transitional provisions, see note under s 20-5(1) . The words after " *registered tax agent " in para (b) formerly read:

or BAS agent and whose registration has been terminated other than:

(i) because the entity surrendered their registration; or

(ii) because of a reason prescribed by the regulations.

S 60-135(3) amended by No 115 of 2021, s 3 and Sch 1 item 136(s), by substituting " tax agent or BAS agent " for " tax agent, BAS agent or tax (financial) adviser " (wherever occurring), effective 1 January 2022. For application and transitional provisions, see note under Subdiv 50-AA heading.

S 60-135(3) amended by No 120 of 2013, s 3 and Sch 1 item 39, by substituting " , BAS agent or tax (financial) adviser " for " or BAS agent " (wherever occurring), effective 1 July 2014. For transitional provisions, see note under s 20-5(1) .