Tax Agent Services Act 2009
[ CCH Note: Subdiv 30-C heading will be amended by No 101 of 2023, s 3 and Sch 3 item 23, by substituting " Other obligations " for " Notifying a change of circumstances " , effective 1 July 2024.]
Individuals
30-35(1)
If you are a * registered tax agent or BAS agent and an individual, you must notify the Board in writing whenever: (a) you cease to meet one of the * tax practitioner registration requirements; or (b) an event affecting your continued registration, as described in section 20-45 , occurs; or (c) there is a change in your address for service of notices or of any other circumstances relevant to your registration.
[ CCH Note: S 30-35(1) will be amended by No 101 of 2023, s 3 and Sch 3 item 24, by inserting para (ba), applicable in relation to breaches that occur on or after 1 July 2024. Para (ba) will read:
]
(ba) you have reasonable grounds to believe that:
(i) you have breached the *Code of Professional Conduct; and
(ii) the breach is a *significant breach of the Code; or
View history note
Hide history notePartnerships
30-35(2)
If you are a * registered tax agent or BAS agent and a partnership, you must notify the Board in writing whenever: (a) you cease to meet one of the * tax practitioner registration requirements; or (b) an event affecting your continued registration, as described in section 20-45 , occurs in respect of:
(i) a partner in the partnership; or
(c) the composition of the partnership changes; or (d) there is a change in your address for service of notices or of any other circumstances relevant to your registration.
(ii) a director of a company that is a partner in the partnership; or
[ CCH Note: S 30-35(2) will be amended by No 101 of 2023, s 3 and Sch 3 item 24, by inserting para (ba), applicable in relation to breaches that occur on or after 1 July 2024. Para (ba) will read:
]
(ba) you have reasonable grounds to believe that:
(i) you have breached the *Code of Professional Conduct; and
(ii) the breach is a *significant breach of the Code; or
Companies
30-35(3)
If you are a * registered tax agent or BAS agent and a company, you must notify the Board in writing whenever: (a) you cease to meet one of the * tax practitioner registration requirements; or (b) an event affecting your continued registration, as described in section 20-45 , occurs in respect of a director of the company; or (c) an individual becomes, or ceases to be, a director of the company; or (d) there is a change in your address for service of notices or of any other circumstances relevant to your registration.
[ CCH Note: S 30-35(3) will be amended by No 101 of 2023, s 3 and Sch 3 item 24, by inserting para (ba), applicable in relation to breaches that occur on or after 1 July 2024. Para (ba) will read:
]
(ba) you have reasonable grounds to believe that:
(i) you have breached the *Code of Professional Conduct; and
(ii) the breach is a *significant breach of the Code; or
When notice must be given
30-35(4)
You must give the notice within 30 days of the day on which you become, or ought to have become, aware that the event occurred.
Note:
A breach of this subsection is a breach of section 8C of the Taxation Administration Act 1953 and of subsection 30-10(2) of this Act.
[ CCH Note: S 30-35(4) will be substituted by No 101 of 2023, s 3 and Sch 3 item 25, applicable in relation to breaches that occur on or after 1 July 2024. S 30-35(4) will read:
]
When notice must be given
30-35(4)
You must give the notice within 30 days of the day on which:
(a) you become, or ought to have become, aware that the event occurred (unless paragraph (1)(ba) , (2)(ba) or (3)(ba) applies); or
(b) if paragraph (1)(ba) , (2)(ba) or (3)(ba) applies - you first have, or ought to have, reasonable grounds to believe that you have breached the *Code of Professional Conduct, and that the breach is a *significant breach of the Code.Note:
A breach of this subsection is a breach of section 8C of the Taxation Administration Act 1953 and of subsection 30-10(2) of this Act.
[
CCH Note:
S 30-40 will be inserted by No 101 of 2023, s 3 and Sch 3 item 26, applicable in relation to breaches that occur on or after 1 July 2024. S 30-40 will read:
you must notify the association, in writing, of the breach.
SECTION 30-40 Obligation to notify of significant breaches of the Code of Professional Conduct
]
30-40(1)
If you are a *registered tax agent or BAS agent, you must notify the Board, in writing, if you have reasonable grounds to believe that:
(a)
another registered tax agent or BAS agent has breached the *Code of Professional Conduct; and
(b)
the breach is a *significant breach of the Code.
30-40(2)
In addition, if at the time you have reasonable grounds to believe that other agent has breached the Code, and that the breach is a *significant breach of the Code:
(a)
the other agent is a member of a professional association accredited by the Board under the regulations; and
(b)
you are aware of that other agent
'
s membership;
When you must notify
30-40(3)
You must notify under subsection
(1)
or
(2)
within 30 days of the day on which you first have, or ought to have, reasonable grounds to believe that the other agent breached the Code, and that the breach is a *significant breach of the Code.
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