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Tax Agent Services Regulations 2009 was made on 12 November 2009 and registered on the Federal Register of Legislative Instruments on 13 November 2009 as Select Legislative Instrument 2009 No 314.

The objective of the Regulations is to provide details to accompany the Tax Agent Services Act 2009.  They prescribe the:

  • requirements for registration as a tax agent and a Business Activity Statement (BAS) agent;
  • definitions of, and requirements for recognition as, recognised tax agent associations and recognised BAS agent associations;
  • fees for registration applications;
  • allowances and expenses payable to persons required to appear before the Tax Practitioners Board (Board) to give evidence or to provide certain documents; and
  • obligations of the Commissioner of Taxation to provide administrative support to the Board.

For a copy of Tax Agent Services Regulations 2009, go here


For a copy of the Explanatory Statement, click on ES/Supp Material

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