Tax Agent Services Act 2009
PART 6
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THE TAX PRACTITIONERS BOARD
Division 60
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The Tax Practitioners Board
Subdivision 60-B
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Appointment etc. of members of the Board
SECTION 60-25
Appointment
60-25(1)
A Board member is to be appointed by the Minister by written instrument, on a full-time basis or on a part-time basis.
60-25(2)
The Minister must appoint one of the * Board members to be the * Chair. However, that member must not be: (a) a person who holds any office or appointment (other than as a Board member) under a law of the Commonwealth on a full-time basis; or (b) a person appointed or engaged under the Public Service Act 1999 .
60-25(3)
A person ' s appointment as a * Board member is not invalid because of a defect or irregularity in connection with the person ' s appointment.
A Board member is to be appointed by the Minister by written instrument, on a full-time basis or on a part-time basis.
60-25(2)
The Minister must appoint one of the * Board members to be the * Chair. However, that member must not be: (a) a person who holds any office or appointment (other than as a Board member) under a law of the Commonwealth on a full-time basis; or (b) a person appointed or engaged under the Public Service Act 1999 .
View history note
Hide history note60-25(3)
A person ' s appointment as a * Board member is not invalid because of a defect or irregularity in connection with the person ' s appointment.
[ CCH Note: S 60-25(4) to (7) will be inserted by No 101 of 2023, s 3 and Sch 3 item 19, applicable in relation to any appointment of a Board member made after 1 October 2024. S 60-25(4) to (7) will read:
]
Community representatives
60-25(4)
In appointing an individual as a *Board member, the Minister must be satisfied that the individual is a *community representative.
60-25(5)
An individual is a community representative if the individual is not any of the following:
(a) a partner in a partnership that is a *prescribed tax agent;
(b) an *executive officer of a company that is a prescribed tax agent;
(c) a former partner in a partnership that is currently a prescribed tax agent, if the individual is receiving regular and ongoing benefits, or has within the last 6 months received a material benefit, from the partnership;
(d) a former executive officer of a company that is currently a prescribed tax agent if either of the following apply:
(i) the individual is receiving regular and ongoing benefits, or has within the last 6 months received a material benefit, from the company;
(ii) the individual holds *shares in the company.
60-25(6)
A prescribed tax agent means a company or partnership that:
(a) is a *registered tax agent or BAS agent; and
(b) has more than 100 employees.Note:
A company or partnership whose registration as a registered tax agent or registered BAS agent is suspended remains a registered tax agent or BAS agent for the purposes of this section (see subsection 30-25(4) ).
60-25(7)
An executive officer of a company means a director, secretary or senior manager (within the meaning of the Corporations Act 2001 ) of the company.
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