Tax Agent Services Act 2009

PART 2 - REGISTRATION  

Division 20 - Registration  

Guide to this Division  

SECTION 20-1  

20-1   What this Division is about  

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You must be registered to provide tax agent services for a fee or to engage in other conduct connected with providing such services. You will be eligible for registration if you are a fit and proper person and have appropriate qualifications and experience.

If you are eligible and apply to the Tax Practitioners Board for registration as a registered tax agent or BAS agent, you will be registered for a period of at least 3 years. Your registration may be subject to conditions. You may seek to vary these conditions.

Certain events, mainly relating to criminal convictions and bankruptcy, may affect your continued registration.

You may also apply to have your registration renewed.

[ CCH Note: S 20-1 will be amended by No 101 of 2023, s 3 and Sch 3 item 10, by substituting " 1 year " for " 3 years " , effective 1 July 2024.]

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History

S 20-1 amended by No 115 of 2021, s 3 and Sch 1 item 136(a), by substituting " tax agent or BAS agent " for " tax agent, BAS agent or tax (financial) adviser " , effective 1 January 2022. For application and transitional provisions, see note under Subdiv 50-AA heading.

S 20-1 amended by No 120 of 2013, s 3 and Sch 1 item 2, by substituting " , BAS agent or tax (financial) adviser " for " or BAS agent " , effective 1 July 2014. For transitional provisions, see note under s 20-5(1) .

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