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Conditions of registration for tax agents

Conditions of registration

A condition on a registration limits the scope of tax agent services a tax practitioner can provide or limits their services to a particular area of taxation law. This allows tax practitioners with qualifications and relevant experience only in particular areas to still be eligible for registration (provided all the other registration criteria are met).

For further information on conditions, refer to Imposing conditions.
 

List of conditions

Australian financial services

A tax (financial) advice service provided by a financial services licensee or a representative of a financial services licensee in the course of giving advice of a kind usually given by such a licensee or representative.
 

Business activity statement services

A BAS service that specifically relates to preparing and lodging BAS, considering one or more of the BAS provisions relating to fringe benefits tax (FBT), goods and services tax (GST), wine equalisation tax, luxury car tax, fuel tax and Pay As You Go (PAYG) withholding or instalments, including variations.
 

Capital gains tax

A tax agent service that specifically relates to capital gains and losses under Part 3-1 and Part 3-3 of the Income Tax Assessment Act 1997, or under any amendment or replacement of these provisions as these amendments or replacements relate to the area of service, subject to this legislation.
 

Conveyancing

A tax agent service that specifically relates to the measures enacted under the Tax and Superannuation Laws Amendment (2015 Measures No. 6) Act 2016 for the foreign resident capital gains withholding regime which involves completing and submitting the Clearance Certificate and Rate Variation form, or under any amendment or replacement of these provisions as these amendments or replacements relate to the area of service subject to this legislation.
 

Debt and insolvency services

A tax agent service that specifically relates to advising on and dealing with creditors, including the Australian Taxation Office, for tax debts and tax-related liabilities as defined under section 8AAZA of and subsection 255-1(1) in Schedule 1 to the Taxation Administration Act 1953, respectively, or under any amendment or replacement of these provisions as these amendments or replacements relate to the area of service, subject to this legislation.
 

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Departing Australia superannuation payments

A tax agent service that specifically relates to the subject area of Departing Australia superannuation payments (DASP), including advising on and preparing and lodging the application for a DASP, advising on and preparing and lodging DASP forms using the DASP online system, and any other services related to this area of service, subject to this legislation.

Excise

A tax agent service that specifically relates to the Excise Tariff Act 1921, Excise Act 1901 and associated legislation, or under any amendment or replacement of these provisions as these amendments or replacements relate to the area of service, subject to this legislation.
 

Fringe benefits tax

A tax agent service that specifically relates to the assessment, collection and recovery of fringe benefits tax governed by Part VII of the Fringe Benefits Tax Assessment Act 1986 and associated legislation, or under any amendment or replacement of these provisions as these amendments or replacements relate to the area of service, subject to this legislation.
 

Fuel tax credit - specialty

A tax agent service that specifically relates to the Fuel Tax Act 2006 and associated legislation, or under any amendment or replacement of these provisions as these amendments or replacements relate to the area of service, subject to this legislation.
 

Goods and services tax - specialty

A tax agent service that specifically relates to a GST law as defined in section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999, or under any amendment or replacement of these provisions as these amendments or replacements relate to the area of service, subject to this legislation.
 

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Indirect taxes

A tax agent service that specifically relates to one or more of the following:

  • excise – excise under the Excise Act 1901, the Excise Tariff Act 1921 and associated legislation;
  • fuel tax – a fuel tax law as defined in section 110-5 of the Fuel Tax Act 2006;
  • goods and services tax – a goods and services tax (GST) law as defined in section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 and associated legislation;
  • luxury car tax – a luxury car tax law as defined in section 27-1 of the A New Tax System (Luxury Car Tax) Act 1999;
  • wine equalisation tax – a wine tax law as defined in section 33-1 of the A New Tax System (Wine Equalisation Tax) Act 1999;

or under any amendment or replacement of these provisions as these amendments or replacements relate to the area of service, subject to the legislation as referenced above.
 

Payroll services

A tax agent service that specifically relates to:

  • pay as you go (PAYG) withholding governed by Part 2-5 in Schedule 1 to the Taxation Administration Act 1953;
  • superannuation guarantee charge and superannuation contributions governed by the Superannuation Guarantee (Administration) Act 1992 and associated legislation;
  • quoting Tax File Numbers (TFN) governed by Part VA, Division 3 of the Income Tax Assessment Act 1936 and Regulation 19 of the Income Tax Regulations 1936;

or under any amendment or replacement of these provisions as these amendments or replacements relate to the area of service, subject to the legislation as referenced above.
 

Quantity surveying

A tax agent service that specifically relates to Part 2-10 of the Income Tax Assessment Act 1997 concerning capital allowances and the rules about deductibility of capital expenditure, or under any amendment or replacement of these provisions as these amendments or replacements relate to the area of service, subject to this legislation.
 

Registering clients

A tax agent service that specifically relates to

  • registering clients for Australian Business Number (ABN) purposes as provided for under Part 2, Division 4 of the A New Tax System (Australian Business Number) Act 1999;
  • applying for the issuing of clients' Tax File Number (TFN) as provided for under Part VA, Division 2 of the Income Tax Assessment Act 1936;
  • registering entities for Goods and Services Tax (GST) including Fuel Tax Credit (FTC), Luxury Car Tax (LCT) and Wine Equalisation Tax (WET) purposes, as provided for under Part 2-5 or Division 54 of the A New Tax System (Goods and Services Tax) Act 1999;
  • registering Pay As You Go (PAYG) withholders as provided for under Part 2-5, Subdivision 16-BA in Schedule 1 to the Taxation Administration Act 1953;

or under any amendment or replacement of these provisions as these amendments or replacements relate to the area of service, subject to the legislation as referenced above.
 

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Research and development

A tax agent service that specifically relates to deductions for research and development activities under Part III, Division 3 of the Income Tax Assessment Act 1936, or under any amendment or replacement of these provisions as these amendments or replacements relate to the area of service, subject to this legislation.
 

Salary packaging

A tax agent service that specifically relates to:

  • pay as you go (PAYG) withholding or instalments governed by Part 2-5 or Part 2-10 in Schedule 1 to the Taxation Administration Act 1953;
  • superannuation guarantee charge governed by the Superannuation Guarantee (Administration) Act 1992 and associated legislation;
  • quoting tax file numbers governed by Part VA, Division 3 of the Income Tax Assessment Act 1936 and Regulation 19 of the Income Tax Regulations 1936;
  • part 2-40 of the Income Tax Assessment Act 1997 relating to rules affecting employees and other taxpayers receiving PAYG withholding payments, including employment termination payments;
  • Division 83A of the Income Tax Assessment Act 1997 relating to employee share schemes and associated legislation;
  • assessment, collection and recovery of fringe benefits tax governed by Part VII of the Fringe Benefits Tax Assessment Act 1986 and associated legislation;

or under any amendment or replacement of these provisions as these amendments or replacements relate to the area of service, subject to the legislation as referenced above.
 

Software services

A tax agent service that specifically relates to:

  • installing, configuring and providing instruction, training or support in the use of accounting software
  • providing and analysing reports or other documents generated by the use of accounting software.
     

Strata management

A tax agent service that specifically relates to one or more of the following:

  • strata – BAS – preparing and lodging BAS or Instalment Activity Statements (IAS) for the body corporate/owners corporation of a complex subject to a strata/unit or community title
  • strata – tax – preparing and lodging income tax returns for the body corporate/owners corporation of a complex subject to a strata/unit or community title.

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Superannuation

A tax agent service that specifically relates to the subject area of superannuation, including advising on and preparing and lodging self-managed superannuation fund returns.
 

Tax returns – individual

A tax agent service that specifically relates to preparing and lodging individual and partnership income tax returns, including variations.
 

Transfer pricing

A tax agent service that specifically relates to the subject area of transfer pricing.
 

Valuation

A tax agent service that specifically relates to one or more of the following:

  • margin scheme – the margin scheme governed by Part 4-2, Division 75 of the A New Tax System (Goods and Services Tax) Act 1999;
  • depreciating assets – depreciating assets under the capital allowance system governed by Division 40 of the Income Tax Assessment Act 1997;
  • consolidation valuation – group consolidation and the valuation of assets of consolidated groups governed by Part 3-90 of the Income Tax Assessment Act 1997;
  • input tax credits – the interaction between the capital allowance system and Goods and Services Tax (GST) governed by Subdivision 27-B of the Income Tax Assessment Act 1997;
  • superannuation valuation – valuation of superannuation benefits governed by Subdivision 307-D of the Income Tax Assessment Regulations 1997;

or under any amendment or replacement of these provisions as these amendments or replacements relate to the area of service, subject to the legislation as referenced above.

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Last modified: 14 February 2017