60‑1 What this Division is about60‑1 What this Division is about

#### 60‑1 What this Division is about This Division establishes the Tax Practitioners Board and contains administrative provisions relating to Board appointments and Board procedures. Comprising at least 7 Board members, the Board has functions and powers relating to the operation of this Act. Board members must be individuals who are representatives of the community rather than representatives of larger registered tax agents or BAS agents. One of the Board’s functions is to investigate your application for registration and conduct that may breach this Act. For the purposes of an investigation, the Board may oblige you to give it information. The Board must also report to the Minister on its operations each year, maintain a register of registered tax agents and BAS agents, and publish decisions to terminate or suspend the registration of a registered tax agent or BAS agent.