{"id":"F2020L00319","name":"Legislation (Deferral of Sunsetting—Tax Agent Services Regulations) Certificate 2020","slug":"legislation-deferral-of-sunsetting-tax-agent-services-regulations-certificate-2020","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":440421,"registerId":"F2020L00319-fast-fetch-1775956051128","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Legislation (Deferral of Sunsetting—Tax Agent Services Regulations) Certificate 2020","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nLegislation (Deferral of Sunsetting—Tax Agent Services Regulations) Certificate 2020\n\nI, Christian Porter, Attorney‑General, make the following certificate.\n\nDated 21 March 2020\n\nChristian Porter\n\nAttorney‑General\n\n \n\n \n\n \n\n \n\nContents\n\n1 Name\n\n2 Commencement\n\n3 Authority\n\n4 Deferral of sunsetting\n\n5 Repeal of this instrument\n\n \n\n1  Name\n\n  This instrument is the Legislation (Deferral of Sunsetting—Tax Agent Services Regulations) Certificate 2020.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument The day after this instrument is registered. 27 March 2020\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under paragraph 51(1)(c) of the Legislation Act 2003.\n\n4  Deferral of sunsetting\n\n  The Tax Agent Services Regulations 2009, for which the sunsetting day is 1 April 2020, is repealed by section 51 of the Legislation Act 2003 on 1 April 2022.\n\n5  Repeal of this instrument\n\n  This instrument is repealed at the start of 2 April 2022.\n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1649},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The instrument performs exactly the stated function of deferring sunsetting under the Legislation Act 2003; there is no scope creep beyond the administrative extension of the existing regulations' lifespan."},"complexity_factors":["Only 5 short sections with clear, single-purpose provisions","No defined terms or interpretation section","Single administrative operation (deferring one date)","No conditional logic, exceptions, or nested provisions","Minimal cross-references (only to the Legislation Act 2003 and target regulations)"],"plain_english_summary":"This instrument delays the automatic expiry of the Tax Agent Services Regulations 2009, extending their operation from 1 April 2020 to 1 April 2022. It keeps the regulatory framework for tax agents and tax (financial) advisers in force—protecting consumers and allowing the Tax Practitioners Board time to review and remake the rules without a disruptive gap."}},"importantCases":[],"_links":{"self":"/api/acts/legislation-deferral-of-sunsetting-tax-agent-services-regulations-certificate-2020","history":"/api/acts/legislation-deferral-of-sunsetting-tax-agent-services-regulations-certificate-2020/history","analysis":"/api/acts/legislation-deferral-of-sunsetting-tax-agent-services-regulations-certificate-2020/analysis","conflicts":"/api/acts/legislation-deferral-of-sunsetting-tax-agent-services-regulations-certificate-2020/conflicts","importantCases":"/api/acts/legislation-deferral-of-sunsetting-tax-agent-services-regulations-certificate-2020/important-cases","documents":"/api/acts/legislation-deferral-of-sunsetting-tax-agent-services-regulations-certificate-2020/documents"}}