Tax agent services legislation
Tax Agent Services Act 2009 (TASA) — establishes the Tax Practitioners Board and provides for the registration and regulation of tax and BAS agents.
Tax Agent Services Regulations 2022 (TASR) — contains the qualifications and experience requirements for registration as a tax agent and BAS agent, the application fees payable and the requirements to become a recognised tax agent and BAS agent and association.
Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 — contains the transitional and consequential matters arising from the enactment of the TASA.
Treasury Laws Amendment (2023 Measures No. 1) Act 2023 – contains a number of amendments to the Tax Agent Services Act 2009 (TASA) which address recommendations resulting from the independent review into the effectiveness of the Tax Practitioners Board and the TASA.
Treasury Laws Amendment (Tax Accountability and Fairness) Act 2024 – contains a number of amendments to the TASA and Taxation Administration Act 1953 which form part of the Government’s response to the PwC matter.
Legislative instruments
Tax Agent Services (Code of Professional Conduct) Determination 2024 – creates 8 additional obligations under the Code of Professional Conduct from 1 August 2024.
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
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: 4 October 2024