Division 3Miscellaneous

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## Part 1—Preliminary #### 1 Name of Regulations These Regulations are the Tax Agent Services Regulations 2009. #### 3 Definitions In these Regulations: > Act means the Tax Agent Services Act 2009. > Board means the Tax Practitioners Board established by section 60‑5 of the Act. > recognised BAS agent association means an organisation recognised by the Board under regulation 4A. > recognised tax agent association means: (a) an organisation recognised by the Board under regulation 5B; or (b) an organisation that, immediately before 1 January 2022, was a recognised tax (financial) adviser association within the meaning of this instrument as in force at that time. > requirements for recognition means: (a) for a recognised BAS agent association—the requirements mentioned in Part 1 of Schedule 1; or (b) for a recognised tax agent association—the requirements mentioned in Part 2 of Schedule 1. > secretary means the secretary of the Board, and includes, in his or her absence, a person who for the time being performs the duties of the secretary. > Note: Under subsection 90‑1(2) of the Act, expressions in the Act (other than the expression “this Act”) have the same meaning as in the Income Tax Assessment Act 1997. Therefore several other words and expressions used in these Regulations have the meaning given by the Income Tax Assessment Act 1997. For example: (a) stapled entity (b) taxation law (c) under common ownership. ## Part 1A—Recognition of professional associations #### 4 Purpose of Part For section 20‑10 of the Act, this Part provides for a system to allow the Board to accredit professional associations for the purposes of recognising professional qualifications and experience that are relevant to the registration of individuals as registered tax agents and BAS agents. ### Division 1—Recognised BAS agent association #### 4A Application for recognition as recognised BAS agent association An organisation seeking recognition as a recognised BAS agent association must apply to the Board for recognition using a form approved by the Board. #### 4B When Board must consider application The Board must consider an application for recognition as a recognised BAS agent association as soon as practicable after receiving the application. #### 4D Recognition of organisation as recognised BAS agent association (2) The Board must recognise an organisation as a recognised BAS agent association if the organisation meets the requirements for recognition for a recognised BAS organisation. (3) The Board may recognise an organisation, after considering the matters set out in subregulation (4), if the organisation meets the requirements for recognition for a recognised BAS agent association other than either or both of the requirements mentioned in item 108 or 109 of Schedule 1. (4) For subregulation (3), the Board must have regard to: (a) the purposes of the Act; and (b) the role of recognised BAS agent associations under these Regulations. > Note 1: Paragraph 6A(a) provides that a decision, under this regulation, not to recognise an organisation as a recognised BAS agent association is a reviewable decision. > Note 2: Section 27A of the Administrative Appeals Tribunal Act 1975 requires a person who makes a reviewable decision to give a person whose interests are directly affected by the decision written notice of the making of the decision and of the person’s right to have the decision reviewed. #### 4E Notice to Board if recognised BAS agent association ceases to meet requirement of recognition If a recognised BAS agent association ceases to meet a requirement for recognition that applies to the association, it: (a) must give the Board written notice that it no longer meets the requirement; and (b) must give the notice not later than 30 days after the day on which the association becomes aware, or ought to have become aware, that it no longer meets the requirement; and (c) may make a written submission to the Board about why the association’s recognition should not be terminated having regard to: (i) the purposes of the Act; and (ii) the role of recognised BAS agent associations under these Regulations. #### 4F Notice if Board requests (1) This regulation applies if: (a) a recognised BAS agent association was recognised under subregulation 4D(3); and (b) the Board gives the association a written request that the association tell the Board the reasons why it is still appropriate for the association to be recognised under subregulation 4D(3). (2) The recognised BAS agent association must: (a) notify the Board in writing whether, in the association’s view, the recognition is still appropriate having regard to: (i) the purposes of the Act; and (ii) the role of recognised BAS agent associations under these Regulations; and (b) give the notice not later than 30 days after receiving the Board’s request. #### 4G Termination of recognition of recognised BAS agent association (1) The Board may terminate the recognition of a recognised BAS agent association if: (a) the association has not given the Board notice under regulation 4E or 4F; or (b) the Board has reasonable grounds for believing the association has ceased to meet the requirements for recognition for the association and the Board is not satisfied that it is appropriate for the association to be recognised having regard to: (i) the purposes of the Act; and (ii) the role of recognised BAS agent associations under these Regulations. (2) Before terminating the recognition of an association, the Board must give the association written notice: (a) that it believes that the association’s recognition should be terminated; and (b) the reasons why it believes the association’s recognition should be terminated; and (c) inviting the association to make a written submission to the Board about why the association’s recognition should not be terminated. (3) The written notice must specify a reasonable period within which the association may provide a submission. (4) In considering whether to terminate the association’s recognition, the Board must: (a) have regard to any submission made by the association: (i) under paragraph 4E(c); or (ii) in response to an invitation by the Board for the submission under paragraph (2)(c); and (b) make a decision as soon as practicable after: (i) receiving the submission in response to the invitation by the Board under paragraph (2)(c); or (ii) if no such submission has been received within the period specified for making the submission—the end of the period specified for making the submission. > Note 1: Paragraph 6A(b) provides that a decision, under this regulation, to terminate a recognised BAS agent association’s recognition is a reviewable decision. > Note 2: Section 27A of the Administrative Appeals Tribunal Act 1975 requires a person who makes a reviewable decision to give a person whose interests are directly affected by the decision written notice of the making of the decision and of the person’s right to have the decision reviewed. ### Division 2—Recognised tax agent association #### 5 Application for recognition as recognised tax agent association An organisation seeking recognition as a recognised tax agent association must apply to the Board for recognition using a form approved by the Board. #### 5A When Board must consider application The Board must consider an application for recognition as a recognised tax agent association as soon as practicable after receiving the application. #### 5B Recognition of organisation as recognised tax agent association (1) The Board must recognise an organisation as a recognised tax agent association if the organisation meets the requirements for recognition for a recognised tax agent association. (2) The Board may recognise an organisation, after considering the matters set out in subregulation (3), if the organisation meets the requirements for recognition for a recognised tax agent association other than the requirements mentioned in item 209 or 210 of Schedule 1. (3) For subregulation (2), the Board must have regard to: (a) the purposes of the Act; and (b) the role of recognised tax agent associations under these Regulations. > Note 1: Paragraph 6A(c) provides that a decision, under this regulation, not to recognise an organisation as a recognised tax agent association is a reviewable decision. > Note 2: Section 27A of the Administrative Appeals Tribunal Act 1975 requires a person who makes a reviewable decision to give a person whose interests are directly affected by the decision written notice of the making of the decision and of the person’s right to have the decision reviewed. #### 5C Notice to Board if recognised tax agent association ceases to meet requirement of recognition If a recognised tax agent association ceases to meet a requirement for recognition that applies to the association, it: (a) must give the Board written notice that it no longer meets the requirement; and (b) must give the notice not later than 30 days after the day on which the association becomes aware, or ought to have become aware, that it no longer meets the requirement; and (c) may make a written submission to the Board about why the association’s recognition should not be terminated having regard to: (i) the purposes of the Act; and (ii) the role of recognised tax agent associations under these Regulations. #### 5D Notice if Board requests (1) This regulation applies if the Board gives a recognised tax agent association a written request that the association tell the Board the reasons why it is still appropriate for the association to be a recognised tax agent association. (2) The recognised tax agent association must: (a) notify the Board in writing whether, in the association’s view, the recognition is still appropriate having regard to: (i) the purposes of the Act; and (ii) the role of recognised tax agent associations under these Regulations; and (b) give the notice not later than 30 days after receiving the Board’s request. #### 5E Termination of recognition of recognised tax agent association (1) The Board may terminate the recognition of a recognised tax agent association if: (a) the association has not given the Board notice under regulation 5C or 5D; or (b) the Board has reasonable grounds for believing the association has ceased to meet the requirements for recognition for the association and the Board is not satisfied that it is appropriate for the association to be recognised having regard to: (i) the purposes of the Act; and (ii) the role of recognised tax agent associations under these Regulations. (2) Before terminating the recognition of an association, the Board must give the association written notice: (a) that it believes that the association’s recognition should be terminated; and (b) the reasons why it believes the association’s recognition should be terminated; and (c) inviting the association to make a written submission to the Board about why the association’s recognition should not be terminated. (3) The written notice must specify a reasonable period within which the association may provide a submission. (4) In considering whether to terminate the association’s recognition, the Board must: (a) have regard to any submission made by the association: (i) under paragraph 5C(c); or (ii) in response to an invitation by the Board for the submission under paragraph (2)(c); and (b) make a decision as soon as practicable after: (i) receiving the submission in response to the invitation by the Board under paragraph (2)(c); or (ii) if no such submission has been received within the period specified for making the submission—the end of the period specified for making the submission. > Note 1: Paragraph 6A(d) provides that a decision, under this regulation, to terminate a recognised tax agent association’s recognition is a reviewable decision. > Note 2: Section 27A of the Administrative Appeals Tribunal Act 1975 requires a person who makes a reviewable decision to give a person whose interests are directly affected by the decision written notice of the making of the decision and of the person’s right to have the decision reviewed. ### Division 3—Miscellaneous #### 6 Publication of certain information on Board’s website The Board must publish the following on its website: (a) notice of the following decisions: (i) a decision by the Board to recognise an organisation as a recognised BAS agent association under regulation 4D; (ii) a decision by the Board to terminate the recognition of a recognised BAS agent association under regulation 4G; (iii) a decision by the Board to recognise an organisation as a recognised tax agent association under regulation 5B; (iv) a decision by the Board to terminate the recognition of a recognised tax agent association under regulation 5E; (b) if, immediately before 1 January 2022, an organisation was a recognised tax (financial) adviser association (within the meaning of this instrument as in force at that time)—notice that, on that day, the organisation became a recognised tax agent association because of paragraph (b) of the definition of recognised tax agent association. #### 6A Review of decisions Application may be made to the Administrative Appeals Tribunal for review of any of the following decisions of the Board: (a) a decision not to recognise an organisation as a recognised BAS agent association under regulation 4D; (b) a decision to terminate a recognised BAS agent association’s recognition under regulation 4G; (c) a decision not to recognise an organisation as a recognised tax agent association under regulation 5B; (d) a decision to terminate a recognised tax agent association’s recognition under regulation 5E. #### 6B Termination of recognition at request of professional organisation If an organisation that is a recognised BAS agent association or recognised tax agent association surrenders its recognition by notice in writing to the Board under this regulation, the Board must terminate the recognition of the organisation: (a) on, or as soon as practicable after, the day the Board receives the notice; or (b) if a later day is specified in the notice—on that later day. ## Part 2—Registration #### 7 Eligibility for registration as BAS agent—prescribed requirements For paragraph 20‑5(1)(b) of the Act, in respect of registration as a registered BAS agent, an individual must meet at least one of the requirements set out in Division 1 of Part 1 of Schedule 2. #### 8 Eligibility for registration as tax agent—prescribed requirements For paragraph 20‑5(1)(b) of the Act, in respect of registration as a registered tax agent, an individual must meet at least one of the requirements set out in Division 1 of Part 2 of Schedule 2. #### 9 Application for registration—processing fees (1) For the purposes of paragraph 20‑20(2)(b) of the Act, the fee for an application of a kind referred to in column 1 of an item of the following table is the fee set out in column 2 of that item. ```html <table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><thead><tr><td colspan="3" style="border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Processing fees</td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Item</td><td style="width:45.7%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Column 1Kind of application</td><td style="width:45.72%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Column 2Fee</td></tr></thead><tbody><tr><td style="width:8.58%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">1</td><td style="width:45.7%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Application for registration as a tax agent that relies on a requirement in any of items 201 to 210 of Schedule 2</td><td style="width:45.72%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">$704 (subject to indexation under subregulation (2))</td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">2</td><td style="width:45.7%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Application for registration as a tax agent that relies on the requirement in item 211 of Schedule 2</td><td style="width:45.72%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Nil</td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">3</td><td style="width:45.7%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">Application for registration as a BAS agent</td><td style="width:45.72%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">$141 (subject to indexation under subregulation (2))</td></tr></tbody></table> ``` Annual indexation of fees (2) On 1 July 2019 and each 1 July following that day (an indexation day), the dollar amount mentioned in an item of the table in subregulation (1) is replaced by the amount worked out using the following formula: ![](image.002.png) (3) The indexation factor for an indexation day is the number worked out using the following formula: ![](image.003.png) where: > index number, for a quarter, means the All Groups Consumer Price Index number (being the weighted average of the 8 capital cities) first published by the Australian Statistician for the quarter. > quarter means a period of 3 months ending on 31 March, 30 June, 30 September or 31 December. (4) An indexation factor is to be calculated to 3 decimal places (rounding up if the fourth decimal place is 5 or more). (5) If an indexation factor worked out under subregulations (3) and (4) would be less than 1, that indexation factor is to be increased to 1. (6) Amounts worked out under subregulation (2) are to be rounded to the nearest whole dollar (rounding 50 cents upwards). ## Part 3—Investigations #### 10 Power to require witnesses to attend—allowances and expenses For subsections 60‑105(2) and (3) of the Act, the allowances and expenses payable to a person who is required, under subsection 60‑105(1) of the Act, to attend an investigation are set out in the following table. | Item | Person | Allowances and expenses | | ---- | -------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | 1 | Person required to attend to give evidence because of that person’s professional, scientific or other special skill or knowledge | In respect of each day on which the person attends, the amount specified in the High Court Rules 2004 in relation to the expenses of a witness of that kind | | 2 | Person not mentioned in item 1 | In respect of each day on which the person attends, the amount specified in the High Court Rules 2004 in relation to the expenses of a witness of that kind | | 3 | Person mentioned in item 1 or 2, giving skilled evidence | In addition to the amount payable to the person under item 1 or 2, an amount that the Board considers reasonable and properly incurred and paid for qualifying to give skilled evidence | | 4 | Person mentioned in item 1 or 2 | In addition to the amount payable to the person under item 1 or 2, and any amount payable under item 3:(a) an amount that the Board considers reasonable for the actual cost of the person’s conveyance; and(b) an amount that the Board considers reasonable for sustenance or maintenance | ## Part 4—The Tax Practitioners Board #### 11 Administrative assistance to the Board (1) For section 60‑80 of the Act: (a) the Commissioner must, after consulting the Board, make available to the Board a person: (i) engaged under the Public Service Act 1999; and (ii) performing duties in the Australian Taxation Office; to be the secretary of the Board; and (b) the Commissioner must make available to the Board persons: (i) engaged under the Public Service Act 1999; and (ii) performing duties in the Australian Taxation Office; to provide administrative assistance to the Board; and (c) the Commissioner is to determine the number of persons having regard to: (i) the number of persons who would be required to enable the Board to perform its functions and exercise its powers under the Act; and (ii) the funding that has been allocated, as agreed between the Commissioner and the Board, for the purpose of allowing the Board to perform its functions and exercise its powers under the Act. > Note 1: Subregulation (1) does not prevent other persons, who are not engaged under the Public Service Act 1999 or who are not performing duties in the Australian Taxation Office from being engaged to perform services related to the performance of the Board’s functions and the exercise of its powers (for example, contractors involved in the establishment of IT systems). > Note 2: For paragraph (1)(c), the Commissioner also has obligations to promote the efficient, effective and ethical use of Commonwealth resources under the Financial Management and Accountability Act 1997. (2) The secretary must: (a) attend all meetings of the Board; and (b) keep a record of the proceedings of the Board. (3) A certificate or other instrument given or issued by the Board is taken to be sufficiently authenticated if signed by the secretary on behalf of the Board. (4) The secretary may, in writing, delegate any of his or her powers and functions (other than this power of delegation) to a person who has been made available to the Board under paragraph (1)(b). #### 12 Register of registered and deregistered tax agents and BAS agents (1) For subsection 60‑135(2) of the Act, the register of registered tax agents and BAS agents required by paragraph 60‑135(1)(a) of the Act must include the following information for each registered tax agent and BAS agent: (a) the name of the registered tax agent or BAS agent; (b) the contact details of the registered tax agent or BAS agent; (c) any relevant professional affiliation of the registered tax agent or BAS agent; (d) the duration of the registration of the registered tax agent or BAS agent; (e) any condition to which the registration of the registered tax agent or BAS agent is subject; (f) any sanction (other than a caution or termination) that has been imposed by the Board on the registered tax agent or BAS agent. > Note: Subregulation (3) explains the information that must be placed on the register of entities in relation to the termination of the registration of a registered tax agent or BAS agent. (2) Information on the register of registered tax agents and BAS agents that relates to a sanction (other than a caution or termination) that has been imposed by the Board on a registered tax agent or BAS agent must be kept on the register for the longer of: (a) 12 months starting on the day on which the sanction is imposed; and (b) the period during which the sanction has effect. (3) For subsection 60‑135(2) of the Act, the register of entities who were registered tax agents or BAS agents, and whose registration has been terminated in certain circumstances required by paragraph 60‑135(1)(b) of the Act, must include the following information for each entity: (a) the name of the entity; (b) the contact details of the entity; (c) the date of effect of the termination of the entity’s registration; (d) the reason for the termination of the entity’s registration. (4) The register of registered tax agents, BAS agents and tax (financial) advisers may include other information that is relevant to the operation of the arrangements for the registration of tax agents and BAS agents. ## Part 5—Matters specified for Dictionary in Act #### 13 Specified services that are not tax agent services (1) For subsection 90‑5(2) of the Act, the following services are specified: (a) a service provided by an auditor of a self‑managed superannuation fund under the Superannuation Industry (Supervision) Act 1993; (b) a service provided by an entity to a related entity; (c) a service provided by a related entity of an entity (the first entity) to another related entity of the first entity; (d) a service provided by a trustee of a trust (or a related entity of the trustee) to the trust, or a member of the trust, in relation to the trust; (e) a service provided by a trustee of a trust (or a related entity of the trustee) to a wholly owned or controlled entity of the trust in relation to the entity; (f) a service provided by a responsible entity of a managed investment scheme (or a related entity of the responsible entity, the manager of the managed investment scheme or the operator of the managed investment scheme) to the scheme, or a member of the scheme, in relation to the scheme; (fa) a service provided by an operator of a notified foreign passport fund or a related entity of the operator to the fund, or a member of the fund, in relation to the fund; (g) a service provided by a partner in a partnership (or a related entity of the partner) to another partner of the partnership in relation to the partnership; (h) a service provided by a member of a joint venture (or a related entity of the member) to another member of the joint venture or an entity established to pursue the joint venture: (i) in accordance with a written agreement; and (ii) in relation to the joint venture; (i) a service that is a custodial or depository service provided by a financial services licensee or an authorised representative of the licensee; (j) a service provided by an entity (the first entity) to an entity previously owned by the first entity (the second entity) in relation to the second entity’s obligations under a taxation law for the income year in which it was sold by the first entity; (k) a service that is required, by a law of the Commonwealth or of a State or Territory, to be provided only by an actuary; (l) a service provided by an actuary in relation to either or both of the following: (i) a defined benefit superannuation scheme; (ii) an allocation from a reserve in a superannuation scheme other than a defined benefit superannuation scheme; (m) subject to subregulation (2), a tax (financial) advice service provided between 1 January and 31 December 2022 by an entity that: (i) immediately before 1 January 2022, was a registered tax (financial) adviser (within the meaning of the Act as in force at that time); and (ii) is not a relevant provider. (2) Paragraph (1)(m) does not cover a service provided by an entity if: (a) on or after 1 January 2022, the entity applies, under section 20‑20 of the Act, for registration as a tax agent; and (b) the service is provided: (i) if the Board grants the application—after the registration commences; or (ii) if the Board rejects the application—after the Board notifies the entity of its decision. (3) In this regulation: > actuary has the same meaning as in the Income Tax Assessment Act 1997. > associated entity has the meaning given by section 9 of the Corporations Act 2001. > authorised representative has the meaning given by section 761A of the Corporations Act 2001. > custodial or depository service has the meaning given by section 761A of the Corporations Act 2001. > defined benefit superannuation scheme has the meaning given by section 6A of the Superannuation Guarantee (Administration) Act 1992. > financial services licensee has the meaning given by section 761A of the Corporations Act 2001. > managed investment scheme has the meaning given by section 9 of the Corporations Act 2001. > related entity, in relation to an entity, means: (a) an associated entity of the entity; or (b) an entity under common ownership with the entity; or (c) a stapled entity of the entity or an associated entity of the stapled entity; or (d) an entity connected with the entity (within the meaning of section 328‑125 of the Income Tax Assessment Act 1997, applied as if references in section 328‑125 to a control percentage of 40% were references to a control percentage of 50%). > superannuation scheme has the meaning given by section 6 of the Superannuation Guarantee (Administration) Act 1992. ## Part 6—Application and transitional provisions ### Division 1—Amendments made by the Treasury Laws Amendment (2018 Measures No. 1) Regulations 2018 #### 14 Application—changes to application fees for registration The amendment of regulation 9 made by Schedule 2 to the Treasury Laws Amendment (2018 Measures No. 1) Regulations 2018 applies in relation to applications for registration, including renewal of registration, made on or after 1 July 2018.