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Commonwealth legislation
This is a detailed set of regulations made under the Tax Agent Services Act 2009 that governs how tax agents and BAS (Business Activity Statement) agents are registered, regulated, and supervised in Australia.
What it does:
The regulations establish a comprehensive framework for:
Professional associations: Sets out how professional bodies (like accounting institutes) can apply to be "recognised" by the Tax Practitioners Board. Recognition allows members of these associations to meet registration requirements more easily. The Board can recognise associations that meet specific criteria, monitor them, and terminate recognition if standards slip.
Agent registration: Specifies the fees for registering as a tax agent ($273, indexed annually) or BAS agent ($54, indexed annually). Some applicants pay no fee if they meet certain conditions. Fees are adjusted each year based on inflation (CPI).
Public register of agents: Creates detailed rules about what information must be published on the public register of tax agents and BAS agents. This includes:
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Direct links to the current provisions in Tax Agent Services Regulations 2022.
Zoe has indexed the source text for search and analysis. Use the official register for the original document and download formats.
View on official registerSourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
Importantly, the register must show when someone has been found not to be a "fit and proper person" or has been convicted of certain offences.
Investigations: Sets allowances and expenses for witnesses required to appear before the Board during investigations.
Administrative support: Requires the Australian Taxation Office to provide staff (including a Secretary) to support the Tax Practitioners Board.
Exempt services: Lists services that don't count as "tax agent services" and therefore don't require registration — such as services provided to related entities, superannuation fund auditing, actuarial services, and certain transitional arrangements for former tax (financial) advisers.
Transitional provisions: Contains rules for how the 2024 amendments to the register information provisions apply to past and future decisions.
Who it affects:
Why it matters:
These regulations protect the public by ensuring only qualified, trustworthy people can provide tax agent services. The detailed register provisions (added in 2024) improve transparency by making disciplinary history and integrity concerns publicly visible, helping consumers make informed choices and deterring misconduct.