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Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
What this legislation does:
These regulations set out the detailed rules for registering tax agents and BAS (Business Activity Statement) agents in Australia, and for accrediting the professional associations whose members provide these services.
Who it affects:
Key elements:
Recognising Professional Associations: Professional bodies can apply to the TPB to become a "recognised tax agent association" or "recognised BAS agent association". To qualify, they must have at least 1,000 voting members (including at least 500 registered agents), proper governance, ethical standards, and continuing education requirements. Recognition can be revoked if they no longer meet these standards.
Registration Pathways: The rules prescribe multiple ways to qualify for registration:
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Direct links to the current provisions in Tax Agent Services Regulations 2009.
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View on official registerSourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
Fees: Application fees are set at $704 for most tax agent applications and $141 for BAS agent applications, subject to annual CPI indexation. Some transitional applications incur no fee.
Public Register: The TPB must maintain a public register listing registered agents (including their professional affiliations, sanctions, and registration periods) and a separate list of deregistered agents with reasons for termination.
Exclusions: Certain services are explicitly defined as not being "tax agent services" (and therefore don't require registration), including services provided between related entities, by superannuation auditors, by actuaries performing specific superannuation calculations, and certain custodial services.
Investigations: The regulations specify the allowances and expenses payable to witnesses compelled to attend TPB investigations.
Why it matters: This legislation ensures that only people with appropriate qualifications, experience, and ethical standing can provide tax agent services. It gives the TPB the power to oversee professional associations and maintain public confidence in the tax system through transparency (via the public register) and accountability.