Tax agent services legislation
The tax agent services legislation consists of:
- Tax Agent Services Act 2009 (TASA) — establishes the Tax Practitioners Board and provides for the registration and regulation of tax agents, BAS agents and tax (financial) advisers.
- Tax Agent Services Regulations 2009 (TASR) — contains the qualifications and experience requirements for registration as a tax agent, BAS agent and tax (financial) adviser, the application fees payable and the requirements to become a recognised tax agent,BAS agent and tax (financial) adviser association.
- Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 — contains the transitional and consequential matters arising from the enactment of the TASA.
- Tax Laws Amendment (2013 Measures No. 3) Act 2013 — creates a regulatory framework for tax (financial) advice services and contains the transitional provisions for registration as a tax (financial) adviser.
Legislative instruments
- Tax Agent Services (Specified BAS Services No. 2) Instrument 2020 — declares certain services in relation to superannuation guarantee and superannuation guarantee charge as BAS services.
- Tax Agent Services (Specified BAS Services No.1) Instrument 2020 — declares certain services under the Australian Government's COVID-19 stimulus measures as BAS services.
Other relevant legislation
Other legislation we often refer to includes:
- Taxation Administration Act 1953 (TAA) — the administration of certain Acts relating to taxation.
- Corporations Act 2001 — the laws relating to corporations.
- Criminal Code Act 1995 — the laws relating to Australian criminal law.
- Freedom of Information Act 1982 — the public rights of access to official documents of the Government of the Commonwealth and of its agencies under the Information Publication Scheme.
- Privacy Act 1988 — regulates information privacy.
Last modified: 12 November 2020
