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

Latest version

F2024C00581 (C03)

05 July 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
- Division 1—Administrative assistance
  - 24 Administrative assistance to the Board
- Division 2—Register of entities
Part 6—Services that are not tax agent services
- 26 Specified services that are not tax agent services
Part 7—Application, saving and transitional provisions
- Division 1—Amendments made by the Tax Agent Services Amendment (Register Information) Regulations 2024
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