Tax Agent Services Act 2009 (Cth)

Tax Agent Services Act 2009

No. 13, 2009

Compilation No. 26

Compilation date: 21 February 2025

Includes amendments: Act No. 14, 2025

About this compilation

This compilation

This is a compilation of the Tax Agent Services Act 2009 that shows the text of the law as amended and in force on 21 February 2025 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents Part 1—Introduction Division 1—Preliminary 1‑1 Short title 1‑5 Commencement 1‑10 Extension of Act to external Territories 1‑15 General administration of Act Division 2—Overview of this Act Subdivision 2‑A—Objects 2‑5 Object Subdivision 2‑B—Guide 2‑10 General guide to each Part Division 3—Explanation of the use of defined terms 3‑5 When defined terms are identified 3‑10 When defined terms are not identified Part 2—Registration Division 20—Registration Guide to this Division 20‑1 What this Division is about Subdivision 20‑A—Eligibility for registration 20‑5 Eligibility for registration as registered tax agent or BAS agent 20‑10 Regulations may prescribe system regarding professional associations 20‑15 Criteria for determining whether an individual is a fit and proper person Subdivision 20‑B—Applying for registration 20‑20 Application for registration 20‑25 Registration 20‑30 Board to notify you of grant of registration 20‑35 Commencement and duration of registration 20‑40 Variation of conditions of registration 20‑45 Certain events may affect your continued registration Subdivision 20‑C—Renewing registration 20‑50 Renewal of registration Part 3—The Code of Professional Conduct Division 30—The Code of Professional Conduct Guide to this Division 30‑1 What this Division is about Subdivision 30‑A—The Code of Professional Conduct 30‑5 Application of the Code of Professional Conduct 30‑10 The Code of Professional Conduct 30‑12 Minister may determine Code of Professional Conduct obligations Subdivision 30‑B—Your liability for administrative sanctions 30‑15 Sanctions for failure to comply with the Code of Professional Conduct 30‑20 Orders 30‑25 Suspension 30‑30 Termination Subdivision 30‑C—Other obligations 30‑35 Obligation to notify a change of circumstances 30‑40 Obligation to notify of significant breaches of the Code of Professional Conduct Part 4—Termination of registration Division 40—Termination of registration Guide to this Division 40‑1 What this Division is about Subdivision 40‑A—Grounds for terminating registration 40‑5 Termination of registration—individuals 40‑10 Termination of registration—partnerships 40‑15 Termination of registration—companies Subdivision 40‑B—Notice and effect of termination 40‑20 Notification of decision to terminate registration and when termination takes effect 40‑25 Period during which you may not apply for registration Part 4A—Disqualified entities Division 45—Disqualified entities Guide to this Division 45‑1 What this Division is about 45‑5 Approval of disqualified entity providing tax agent services on your behalf 45‑10 Obligation to give notice if you are a disqualified entity 45‑15 Obligation to give notice if you become a disqualified entity 45‑20 Transitional obligation to give notice if you are a disqualified entity at the commencement of this section Part 5—Civil penalties Division 50—Civil penalties Guide to this Division 50‑1 What this Division is about Subdivision 50‑A—Conduct that is prohibited without registration 50‑5 Providing tax agent services if unregistered 50‑10 Advertising tax agent services if unregistered 50‑15 Representing that you are a registered tax agent or BAS agent if unregistered Subdivision 50‑AA—Conduct that relates to tax (financial) advice services 50‑17 Providing tax (financial) advice services if not registered or qualified 50‑18 Advertising tax (financial) advice services if not registered or qualified Subdivision 50‑B—Other civil penalties 50‑20 Making false or misleading statements 50‑25 Employing or using the services of deregistered entities 50‑30 Signing of declarations etc. Subdivision 50‑C—Obtaining an order for a civil penalty 50‑35 Federal Court may order you to pay a pecuniary penalty for contravening a civil penalty provision 50‑40 Treatment of partnerships 50‑45 Recovery of a pecuniary penalty Part 6—The Tax Practitioners Board Division 60—The Tax Practitioners Board Guide to this Division 60‑1 What this Division is about Subdivision 60‑A—Establishment, functions and powers of the Board 60‑5 Establishment 60‑10 Membership 60‑15 Functions 60‑20 Powers Subdivision 60‑B—Appointment etc. of members of the Board 60‑25 Appointment 60‑30 Term of appointment 60‑35 Remuneration and allowances 60‑40 Leave of absence 60‑45 Outside employment 60‑50 Disclosure of interests 60‑55 Resignation 60‑60 Termination of appointment 60‑65 Terms and conditions of appointment not provided for by Act 60‑67 Acting appointments Subdivision 60‑C—Board procedures 60‑70 Meetings 60‑75 Decisions without meetings 60‑80 Administrative support for the Board Subdivision 60‑D—Committees etc. 60‑85 Establishment of committees 60‑90 Remuneration and allowances of committee members Subdivision 60‑E—Investigations 60‑95 Investigations 60‑100 Power to request production of a document or thing 60‑105 Power to require witnesses to appear before the Board 60‑110 Power to take evidence on oath or affirmation 60‑115 Self‑incrimination 60‑120 Board may retain documents and things 60‑125 Outcomes of investigations Subdivision 60‑F—Public reporting obligations of the Board 60‑130 Annual report 60‑135 Register 60‑140 Publication of information Subdivision 60‑G—Finance 60‑145 Tax Practitioners Board Special Account 60‑150 Credits to the Tax Practitioners Board Special Account 60‑155 Purposes of the Tax Practitioners Board Special Account Part 7—Miscellaneous Division 70—Miscellaneous Guide to this Division 70‑1 What this Division is about Subdivision 70‑A—Injunctions 70‑5 Injunction to restrain or require certain conduct Subdivision 70‑B—Administrative review 70‑10 Administrative review Subdivision 70‑C—Provisions affecting trustees and partnerships 70‑15 How this Act applies to an individual or company in the capacity of a trustee 70‑20 Continuity of partnerships Subdivision 70‑D—Provisions relating to the Board 70‑25 Immunity from legal action 70‑30 Delegation by Board Subdivision 70‑E—Miscellaneous 70‑35 Official information not to be disclosed 70‑40 Exceptions to the prohibition on disclosure of official information 70‑45 On‑disclosure of official information 70‑50 Legal professional privilege 70‑55 Regulations Subdivision 70‑F—Address for service of notices 70‑60 Address for service of notices 70‑65 How documents may be given Part 8—Interpretation Division 80—Rules for interpreting this Act 80‑1 What forms part of this Act 80‑2 What does not form part of this Act 80‑5 The role of Guides in interpreting this Act Division 90—Dictionary 90‑1 Dictionary 90‑5 Meaning of tax agent service 90‑10 Meaning of BAS service 90‑15 Meaning of tax (financial) advice service Endnotes Endnote 1—About the endnotes Endnote 2—Abbreviation key Endnote 3—Legislation history Endnote 4—Amendment history