Note A recognised tax agent association is explained in regulation 5. All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act Skip to primary navigation Skip to primary content.
Tax Agent Services Regulations SLI No. Administered by: Treasury. Sunset Details. Original sunset date under s 50 of the LA. FL Table of contents. Decision about recognition 3 As soon as practicable after receiving an application, the Board must consider the application and decide whether to recognise the organisation.
Termination of recognition 8 The Board must act under subregulations 9 and 10 : a if the Board believes that 1 or more of the requirements set out in Part 1 of Schedule 1 have ceased to exist in relation to a recognised BAS agent association; or b if: i the association was recognised in accordance with subregulation 5 ; and ii the requirement in item of Schedule 1 does not exist in relation to the organisation at the end of the period of 3 years starting when this regulation commences; or c if: i the association was recognised in accordance with subregulation 6 ; and ii the Board no longer considers it appropriate to recognise the association, having regard to: A the purposes of the Act; and B the role of recognised BAS agent associations under these Regulations.
Review of decisions 11 Application may be made to the Administrative Appeals Tribunal for review of: a a decision of the Board under paragraph 7 a to refuse to recognise an organisation as a recognised BAS agent association; and b a decision of the Board under paragraph 10 a to terminate the recognition of a recognised BAS agent association. Termination of recognition 7 The Board must act under subregulations 8 and 9 : a if the Board believes that 1 or more of the requirements set out in Part 2 of Schedule 1 have ceased to exist in relation to a recognised tax agent association; or b if: i the association was recognised in accordance with subregulation 5 ; and ii the Board no longer considers it appropriate to recognise the association, having regard to: A the purposes of the Act; and B the role of recognised tax agent associations under these Regulations.
Review of decisions 10 Application may be made to the Administrative Appeals Tribunal for review of: a a decision of the Board under paragraph 6 a to refuse to recognise an organisation as a recognised tax agent association; and b a decision of the Board under paragraph 9 a to terminate the recognition of a recognised tax agent association. Part 2 Registration 7 Eligibility for registration as BAS agent — prescribed requirements For paragraph 1 b of the Act: a the requirements set out in Part 1 of Schedule 2 are prescribed; and b an individual is required to comply only with a requirement prescribed in 1 of the items in that Schedule.
Part 2 Tax agents Division 1 Requirements Tertiary qualifications in accountancy A requirement is that: a the individual has been awarded: i a degree or a post-graduate award from an Australian tertiary institution in the discipline of accountancy; or ii a degree or award that is approved by the Board from an equivalent institution in the discipline of accountancy; and b the individual has successfully completed a course in commercial law that is approved by the Board; and c the individual has successfully completed a course in Australian taxation law that is approved by the Board; and d the individual has been engaged in the equivalent of 12 months of full-time, relevant experience in the preceding 5 years.
Diploma or higher award A requirement is that: a the individual has been awarded a diploma or higher award from: i a registered training organisation ; or ii an equivalent institution; in the discipline of accountancy; and b the individual has successfully completed a course in Australian taxation law that is approved by the Board; and c the individual has been engaged in the equivalent of 2 years of full-time, relevant experience in the preceding 5 years; and d the individual for an application made 3 years or later after the day on which Part 2 of the Tax Agent Services Act commences — the individual has successfully completed a course in commercial law that is approved by the Board.
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