Commonwealth Consolidated Acts

TAX AGENT SERVICES ACT 2009

TABLE OF PROVISIONS

           Long Title

   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
           --

   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
           --

   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
           --

   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
           --

   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
           --

   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
           --

   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
           --

   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