Australian Government

Federal Register of Legislation

Tax Agent Services Regulations 2022

In force

Administered by

Department of the Treasury

This item is authorised by the following title:

Tax Agent Services Act 2009

Superseded version

View latest version

F2023C01012 (C01)

01 November 2023 - 30 June 2024

Table of contents

Part 1—Preliminary
Part 2—Recognition of professional associations
Part 3—Registration of BAS agents and tax agents
Part 4—Investigations
- 23 Power to require witnesses to attend—allowances and expenses
Part 5—The Tax Practitioners Board
- 24 Administrative assistance to the Board
- 25 Register of registered and deregistered tax agents and BAS agents
Part 6—Services that are not tax agent services
- 26 Specified services that are not tax agent services
Schedule 1—Requirements for recognition of professional associations
- Part 1—Recognised BAS agent associations
- Part 2—Recognised tax agent associations
Schedule 2—Requirements for registration as a BAS agent or tax agent