Commonwealth: Tax Agent Services Act 2009 (Cth)

Tax Agent Services Act 2009 No. 13, 2009 Compilation No. 26 Compilation date: 21 February 2025 Includes amendments: Act No. 14, 2025 About this compilation This compilation This is a compilation of the Tax Agent Services Act 2009 that shows the text of the law as amended and in force on 21 February 2025 (the compilation date). The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law. Uncommenced amendments The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law. Application, saving and transitional provisions for provisions and amendments If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes. Editorial changes For more information about any editorial changes made in this compilation, see the endnotes. Modifications If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law. Self‑repealing provisions If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes. Contents Part 1—Introduction Division 1—Preliminary 1‑1 Short title 1‑5 Commencement 1‑10 Extension of Act to external Territories 1‑15 General administration of Act Division 2—Overview of this Act Subdivision 2‑A—Objects 2‑5 Object Subdivision 2‑B—Guide 2‑10 General guide to each Part Division 3—Explanation of the use of defined terms 3‑5 When defined terms are identified 3‑10 When defined terms are not identified Part 2—Registration Division 20—Registration Guide to this Division 20‑1 What this Division is about Subdivision 20‑A—Eligibility for registration 20‑5 Eligibility for registration as registered tax agent or BAS agent 20‑10 Regulations may prescribe system regarding professional associations 20‑15 Criteria for determining whether an individual is a fit and proper person Subdivision 20‑B—Applying for registration 20‑20 Application for registration 20‑25 Registration 20‑30 Board to notify you of grant of registration 20‑35 Commencement and duration of registration 20‑40 Variation of conditions of registration 20‑45 Certain events may affect your continued registration Subdivision 20‑C—Renewing registration 20‑50 Renewal of registration Part 3—The Code of Professional Conduct Division 30—The Code of Professional Conduct Guide to this Division 30‑1 What this Division is about Subdivision 30‑A—The Code of Professional Conduct 30‑5 Application of the Code of Professional Conduct 30‑10 The Code of Professional Conduct 30‑12 Minister may determine Code of Professional Conduct obligations Subdivision 30‑B—Your liability for administrative sanctions 30‑15 Sanctions for failure to comply with the Code of Professional Conduct 30‑20 Orders 30‑25 Suspension 30‑30 Termination Subdivision 30‑C—Other obligations 30‑35 Obligation to notify a change of circumstances 30‑40 Obligation to notify of significant breaches of the Code of Professional Conduct Part 4—Termination of registration Division 40—Termination of registration Guide to this Division 40‑1 What this Division is about Subdivision 40‑A—Grounds for terminating registration 40‑5 Termination of registration—individuals 40‑10 Termination of registration—partnerships 40‑15 Termination of registration—companies Subdivision 40‑B—Notice and effect of termination 40‑20 Notification of decision to terminate registration and when termination takes effect 40‑25 Period during which you may not apply for registration Part 4A—Disqualified entities Division 45—Disqualified entities Guide to this Division 45‑1 What this Division is about 45‑5 Approval of disqualified entity providing tax agent services on your behalf 45‑10 Obligation to give notice if you are a disqualified entity 45‑15 Obligation to give notice if you become a disqualified entity 45‑20 Transitional obligation to give notice if you are a disqualified entity at the commencement of this section Part 5—Civil penalties Division 50—Civil penalties Guide to this Division 50‑1 What this Division is about Subdivision 50‑A—Conduct that is prohibited without registration 50‑5 Providing tax agent services if unregistered 50‑10 Advertising tax agent services if unregistered 50‑15 Representing that you are a registered tax agent or BAS agent if unregistered Subdivision 50‑AA—Conduct that relates to tax (financial) advice services 50‑17 Providing tax (financial) advice services if not registered or qualified 50‑18 Advertising tax (financial) advice services if not registered or qualified Subdivision 50‑B—Other civil penalties 50‑20 Making false or misleading statements 50‑25 Employing or using the services of deregistered entities 50‑30 Signing of declarations etc. Subdivision 50‑C—Obtaining an order for a civil penalty 50‑35 Federal Court may order you to pay a pecuniary penalty for contravening a civil penalty provision 50‑40 Treatment of partnerships 50‑45 Recovery of a pecuniary penalty Part 6—The Tax Practitioners Board Division 60—The Tax Practitioners Board Guide to this Division 60‑1 What this Division is about Subdivision 60‑A—Establishment, functions and powers of the Board 60‑5 Establishment 60‑10 Membership 60‑15 Functions 60‑20 Powers Subdivision 60‑B—Appointment etc. of members of the Board 60‑25 Appointment 60‑30 Term of appointment 60‑35 Remuneration and allowances 60‑40 Leave of absence 60‑45 Outside employment 60‑50 Disclosure of interests 60‑55 Resignation 60‑60 Termination of appointment 60‑65 Terms and conditions of appointment not provided for by Act 60‑67 Acting appointments Subdivision 60‑C—Board procedures 60‑70 Meetings 60‑75 Decisions without meetings 60‑80 Administrative support for the Board Subdivision 60‑D—Committees etc. 60‑85 Establishment of committees 60‑90 Remuneration and allowances of committee members Subdivision 60‑E—Investigations 60‑95 Investigations 60‑100 Power to request production of a document or thing 60‑105 Power to require witnesses to appear before the Board 60‑110 Power to take evidence on oath or affirmation 60‑115 Self‑incrimination 60‑120 Board may retain documents and things 60‑125 Outcomes of investigations Subdivision 60‑F—Public reporting obligations of the Board 60‑130 Annual report 60‑135 Register 60‑140 Publication of information Subdivision 60‑G—Finance 60‑145 Tax Practitioners Board Special Account 60‑150 Credits to the Tax Practitioners Board Special Account 60‑155 Purposes of the Tax Practitioners Board Special Account Part 7—Miscellaneous Division 70—Miscellaneous Guide to this Division 70‑1 What this Division is about Subdivision 70‑A—Injunctions 70‑5 Injunction to restrain or require certain conduct Subdivision 70‑B—Administrative review 70‑10 Administrative review Subdivision 70‑C—Provisions affecting trustees and partnerships 70‑15 How this Act applies to an individual or company in the capacity of a trustee 70‑20 Continuity of partnerships Subdivision 70‑D—Provisions relating to the Board 70‑25 Immunity from legal action 70‑30 Delegation by Board Subdivision 70‑E—Miscellaneous 70‑35 Official information not to be disclosed 70‑40 Exceptions to the prohibition on disclosure of official information 70‑45 On‑disclosure of official information 70‑50 Legal professional privilege 70‑55 Regulations Subdivision 70‑F—Address for service of notices 70‑60 Address for service of notices 70‑65 How documents may be given Part 8—Interpretation Division 80—Rules for interpreting this Act 80‑1 What forms part of this Act 80‑2 What does not form part of this Act 80‑5 The role of Guides in interpreting this Act Division 90—Dictionary 90‑1 Dictionary 90‑5 Meaning of tax agent service 90‑10 Meaning of BAS service 90‑15 Meaning of tax (financial) advice service Endnotes Endnote 1—About the endnotes Endnote 2—Abbreviation key Endnote 3—Legislation history Endnote 4—Amendment history An Act to establish the Tax Practitioners Board and to provide for the registration of tax agents and BAS agents, and for related purposes Part 1—Introduction Division 1—Preliminary Table of sections 1‑1 Short title 1‑5 Commencement 1‑10 Extension of Act to external Territories 1‑15 General administration of Act 1‑1 Short title This Act may be cited as the Tax Agent Services Act 2009. 1‑5 Commencement (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provision(s) Commencement Date/Details 1. Part 1 and anything in this Act not elsewhere covered by this table The day on which this Act receives the Royal Assent. 26 March 2009 2. Parts 2 to 5 A single day to be fixed by Proclamation. 1 March 2010 A Proclamation must not specify a day that occurs before the day on which the Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 receives the Royal Assent. (see F2009L04314) However, if any of the provision(s) do not commence within the period of 9 months beginning on the day on which the Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 receives the Royal Assent, they commence on the first day after the end of that period. If the provision(s) commence in this way, the Minister must announce by notice in the Gazette the day on which the provision(s) commenced. 3. Sections 60‑1 to 60‑90 The day on which this Act receives the Royal Assent. 26 March 2009 4. Sections 60‑95 to 70‑20 At the same time as the provision(s) covered by table item 2. 1 March 2010 5. Sections 70‑25 to 70‑45 The day on which this Act receives the Royal Assent. 26 March 2009 6. Sections 70‑50 and 70‑55 At the same time as the provision(s) covered by table item 2. 1 March 2010 7. Part 8 The day on which this Act receives the Royal Assent. 26 March 2009 Note: This table relates only to the provisions of this Act as originally passed by both Houses of the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent. (2) Column 3 of the table contains additional information that is not part of this Act. Information in this column may be added to or edited in any published version of this Act. 1‑10 Extension of Act to external Territories This Act extends to every external Territory. 1‑15 General administration of Act The Board has the general administration of this Act. Division 2—Overview of this Act Table of Subdivisions 2‑A Objects 2‑B Guide Subdivision 2‑A—Objects Table of sections 2‑5 Object 2‑5 Object (1) The object of this Act is to support public trust and confidence in the integrity of the tax profession and of the tax system by ensuring that *tax agent services are provided to the community in accordance with appropriate standards of professional and ethical conduct. (2) This is to be achieved by (among other things) providing for: (a) the registration and regulation, by a national Board, of entities that provide *tax agent services; and (b) a *Code of Professional Conduct for *registered tax agents and BAS agents; and (c) sanctions to discipline entities in relation to their conduct as a *registered tax agent or BAS agent; and (d) sanctions where tax agent services are provided otherwise than in accordance with this Act. Subdivision 2‑B—Guide Table of sections 2‑10 General guide to each Part 2‑10 General guide to each Part (1) You need to be registered to provide *tax agent services for a fee or to engage in other conduct connected with providing such services. Part 2 sets out the requirements for registration. (2) Once registered, you must comply with several requirements, in particular, the *Code of Professional Conduct. The Code is set out in Part 3. (3) Part 4 sets out the circumstances in which your registration can be terminated. (4) Part 5 provides for civil penalties aimed at ensuring your compliance with this Act. (5) Part 6 establishes the Tax Practitioners Board and sets out the Board's functions and powers. The Board may investigate breaches of this Act and has certain reporting obligations. (6) Part 7 contains miscellaneous provisions, mainly administrative and machinery provisions relating to the operation of this Act. (7) Part 8 contains the Dictionary, which sets out a list of most of the terms that are defined in this Act. It also sets out the meanings of some important concepts and rules on how to interpret this Act. Division 3—Explanation of the use of defined terms Table of sections 3‑5 When defined terms are identified 3‑10 When defined terms are not identified 3‑5 When defined terms are identified (1) Many of the terms used in this Act are defined in the Dictionary, starting at section 995‑1, to the Income Tax Assessment Act 1997. However, some terms used in this Act are only defined in this Act. Note: Expressions in the Income Tax Assessment Act 1997 (other than the expression "this Act") have the same meaning in this Act as well, see subsection 90‑1(2). (2) Most defined terms in this Act and the Income Tax Assessment Act 1997 are identified by an asterisk at the start of the term: as in "*BAS service". 3‑10 When defined terms are not identified (1) Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked. (2) Terms are not asterisked in the *Guides, headings or notes contained in this Act. (3) The term "Board" is not identified with an asterisk. (4) If a term used in the Income Tax Assessment Act 1997 is used in this Act and the term is not identified with an asterisk in that Act, the term is not identified with an asterisk in this Act. Note: For expressions in the Income Tax Assessment Act 1997 that are not identified with an asterisk, see subsection 2‑15(3) of that Act. Part 2—Registration Division 20—Registration Table of Subdivisions 20‑A Eligibility for registration 20‑B Applying for registration 20‑C Renewing registration Guide to this Division 20‑1 What this Division is about You must be registered to provide tax agent services for a fee or to engage in other conduct connected with providing such services. You will be eligible for registration if you are a fit and proper person and have appropriate qualifications and experience. If you are eligible and apply to the Tax Practitioners Board for registration as a registered tax agent or BAS agent, you will be registered for a period of at least 1 year. Your registration may be subject to conditions. You may seek to vary these conditions. Certain events, mainly relating to criminal convictions and bankruptcy, may affect your continued registration. You may also apply to have your registration renewed. Subdivision 20‑A—Eligibility for registration Table of sections 20‑5 Eligibility for registration as registered tax agent or BAS agent 20‑10 Regulations may prescribe system regarding professional associations 20‑15 Criteria for determining whether an individual is a fit and proper person 20‑5 Eligibility for registration as registered tax agent or BAS agent Individuals (1) An individual, aged 18 years or more, is eligible for registration as a *registered tax agent or BAS agent if the Board is satisfied that: (a) the individual is a fit and proper person; and (b) the individual meets the requirements prescribed by the regulations (including, but not limited to, requirements relating to qualifications and experience) in respect of registration as a registered tax agent or BAS agent; and (c) in the case of registration which is not a renewal—the individual maintains, or will be able to maintain, professional indemnity insurance that meets the Board's requirements; and (d) in the case of a renewal of registration—the individual: (i) maintains, at the time of applying for registration, professional indemnity insurance that meets the Board's requirements; and (ii) has completed continuing professional education that meets the Board's requirements. Note 1: An individual in the capacity of trustee of a trust can be registered: see section 70‑15. Note 2: Subsection (4) provides for an exception to paragraph (1)(b) for pre‑1988 tax agents and nominees. Partnerships (2) A partnership is eligible for registration as a *registered tax agent or BAS agent if the Board is satisfied that: (a) each partner who is an individual is: (i) aged 18 years or more; and (ii) a fit and proper person; and (b) if a company is a partner: (i) each director of the company is a fit and proper person; and (ii) the company is not under external administration; and (iii) the company has not been convicted of a *serious taxation offence or an offence involving fraud or dishonesty during the previous 5 years; and (c) the partnership has: (i) in the case of registration as a *registered tax agent—a sufficient number of individuals, being registered tax agents, to provide *tax agent services to a competent standard, and to carry out supervisory arrangements; or (ii) in the case of registration as a *registered BAS agent—a sufficient number of individuals, being registered tax agents or BAS agents, to provide *BAS services to a competent standard, and to carry out supervisory arrangements; and (d) in the case of registration which is not a renewal—the partnership maintains, or will be able to maintain, professional indemnity insurance that meets the Board's requirements; and (e) in the case of a renewal of registration—the partnership maintains, at the time of applying for registration, professional indemnity insurance that meets the Board's requirements. Companies (3) A company is eligible for registration as a *registered tax agent or BAS agent if the Board is satisfied that: (a) each director of the company is a fit and proper person; and (b) the company is not under external administration; and (c) the company has not been convicted of a *serious taxation offence or an offence involving fraud or dishonesty during the previous 5 years; and (d) the company has: (i) in the case of registration as a *registered tax agent—a sufficient number of individuals, being registered tax agents, to provide *tax agent services to a competent standard and to carry out supervisory arrangements; or (ii) in the case of registration as a *registered BAS agent—a sufficient number of individuals, being registered tax agents or BAS agents, to provide *BAS services to a competent standard, and to carry out supervisory arrangements; and (e) in the case of registration which is not a renewal—the company maintains, or will be able to maintain, professional indemnity insurance that meets the Board's requirements; and (f) in the case of a renewal of registration—the company maintains, at the time of applying for registration, professional indemnity insurance that meets the Board's requirements. Note: A company in the capacity of trustee of a trust can be registered: see section 70‑15. Special rule about pre‑1988 tax agents (4) An individual is eligible for registration as a *registered tax agent even if the Board is not satisfied that the individual satisfies the requirements mentioned in paragraph (1)(b) if: (a) the individual was registered as a tax agent or as a nominee for the purposes of Part VIIA of the Income Tax Assessment Act 1936 (as in force immediately before the commencement of item 7 of Schedule 1 to the Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009) at both of the following times: (i) immediately before the commencement of this Act; (ii) immediately before the commencement of section 39 of the Taxation Laws Amendment Act (No. 2) 1988; and (b) the individual is otherwise eligible for registration as a registered tax agent. 20‑10 Regulations may prescribe system regarding professional associations The regulations may provide for a system to allow the Board to accredit professional associations for the purposes of recognising professional qualifications and experience that are relevant to the registration of individuals as *registered tax agents and BAS agents. 20‑15 Criteria for determining whether an individual is a fit and proper person In deciding whether it is satisfied that an individual is a fit and proper person, the Board must have regard to: (a) whether the individual is of good fame, integrity and character; and (b) without limiting paragraph (a): (i) whether an event described in section 20‑45 has occurred during the previous 5 years; and (ii) whether the individual had the status of an undischarged bankrupt at any time during the previous 5 years; and (iii) whether the individual served a term of imprisonment, in whole or in part, at any time during the previous 5 years. Subdivision 20‑B—Applying for registration Table of sections 20‑20 Application for registration 20‑25 Registration 20‑30 Board to notify you of grant of registration 20‑35 Commencement and duration of registration 20‑40 Variation of conditions of registration 20‑45 Certain events may affect your continued registration 20‑20 Application for registration (1) You may apply to the Board for registration, including renewal of registration, as a *registered tax agent or BAS agent. (2) An application must be in a form approved by the Board and must be accompanied by: (a) any documents that are required by the Board; and (b) the prescribed application fee. (3) The Board must give the application fee to the Commissioner, who receives the fee on behalf of the Commonwealth. (4) If you withdraw your application: (a) within 30 days after the day on which the application was made; and (b) before the application has been granted or refused; the Commissioner must refund the application fee to you. 20‑25 Registration Grant of application for registration (1) If you have applied to the Board for a type of registration, the Board must grant your application if you are eligible for registration of that type. Otherwise, the Board must reject your application. (2) The Board must decide your application within 4 months of receiving it. (3) If the Board does not decide your application within 4 months of receiving it, the Board is taken to have rejected your application. However, this does not apply if your application is for renewal of your registration. Note: For renewals of registration, see section 20‑50. Period of registration (4) If the Board grants your application, the Board must also determine the period for which you are registered. The period must be for at least 1 year. Conditions of registration (5) If the Board considers it appropriate to do so, the Board may impose one or more conditions to which your registration is subject. (6) If a condition is imposed, it must relate to the subject area in respect of which you may provide *tax agent services. (7) In deciding whether to impose a condition, the Board must have regard to the requirements prescribed by regulations under paragraph 20‑5(1)(b) in relation to: (a) if you are an individual—your registration as a *registered tax agent or BAS agent; and (b) if you are a partnership or company—the registration of individuals who will provide *tax agent services for you. 20‑30 Board to notify you of grant of registration Notification of decision (1) The Board must, within 30 days of its decision to grant or reject your application for registration, notify you in writing of: (a) the decision; and (b) if the Board rejects your application—the reasons for the decision; and (c) if the Board grants your application—the following: (i) the period of your registration; (ii) any conditions to which your registration is subject. However, failure to comply does not affect the validity of the Board's decision. (2) The Board must also notify the Commissioner of the Board's decision. Professional indemnity insurance (3) If the Board grants your application, the Board may, by written notice, require you to maintain professional indemnity insurance as specified in the notice. The notice may be given to you at the same time as the notice referred to in subsection (1), or subsequently. 20‑35 Commencement and duration of registration Your registration: (a) commences: (i) if it is a renewal of your registration—on the day after the day on which your previous registration expired; or (ii) in any other case—on the day specified in the notice given under subsection 20‑30(1); and (b) expires at the end of the period determined by the Board, unless it is terminated before that time. Note: Registration may be terminated under Subdivision 30‑B or 40‑A. 20‑40 Variation of conditions of registration (1) The Board may vary a condition to which your registration as a *registered tax agent or BAS agent is subject if: (a) you make an application for variation of the condition; and (b) the Board is satisfied that it is appropriate to vary the condition. (2) Your application must be: (a) in a form approved by the Board; and (b) accompanied by any information or documents that are required by the Board. 20‑45 Certain events may affect your continued registration (1) The following events may affect your continued registration as a *registered tax agent or BAS agent: (a) you are convicted of a *serious taxation offence; (b) you are convicted of an offence involving fraud or dishonesty; (c) you are penalised for being a *promoter of a *tax exploitation scheme; (d) you are penalised for implementing a *scheme that has been promoted on the basis of conformity with a *public ruling, *private ruling or *oral ruling in a way that is materially different from that described in the ruling; (da) you are penalised for promoting on the basis of conformity with a public ruling, private ruling or oral ruling a scheme that is materially different from that described in the ruling; (e) you become an undischarged bankrupt or go into external administration; (f) you are sentenced to a term of imprisonment. (2) An event described in paragraph (1)(c), (d) or (da) does not affect your continued registration as a *registered tax agent or BAS agent if: (a) you are a partner in a partnership; and (b) you: (i) did not aid, abet, counsel or procure the relevant act or omission; and (ii) were not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the partner). Subdivision 20‑C—Renewing registration Table of sections 20‑50 Renewal of registration 20‑50 Renewal of registration (1) The Board may renew your registration under section 20‑25 if you make an application for renewal: (a) at least 30 days, but not more than 90 days, before the day on which your registration expires; or (b) within such other period as the Board allows. (2) Your registration is taken to continue until your application is decided, or you withdraw your application, whichever happens first. (3) You may apply for renewal of registration during a period when your registration is suspended under section 30‑25. Part 3—The Code of Professional Conduct Division 30—The Code of Professional Conduct Table of Subdivisions 30‑A The Code of Professional Conduct 30‑B Your liability for administrative sanctions 30‑C Other obligations Guide to this Division 30‑1 What this Division is about The Code of Professional Conduct regulates your personal and professional conduct as a registered tax agent or BAS agent. If the Board investigates you and finds that you have failed to comply with the Code, the Board may give you a written caution, order you to take specified actions, or suspend or terminate your registration. You must also notify the Board if certain circumstances change, including if you cease to meet the requirements for registration. Subdivision 30‑A—The Code of Professional Conduct Table of sections 30‑5 Application of the Code of Professional Conduct 30‑10 The Code of Professional Conduct 30‑12 Minister may determine Code of Professional Conduct obligations 30‑5 Application of the Code of Professional Conduct The *Code of Professional Conduct applies to you if you are a *registered tax agent or BAS agent. 30‑10 The Code of Professional Conduct Honesty and integrity (1) You must act honestly and with integrity. (2) You must comply with the *taxation laws in the conduct of your personal affairs. (3) If: (a) you receive money or other property from or on behalf of a client; and (b) you hold the money or other property on trust; you must account to your client for the money or other property. Independence (4) You must act lawfully in the best interests of your client. (5) You must have in place adequate arrangements for the management of conflicts of interest that may arise in relation to the activities that you undertake in the capacity of a *registered tax agent or BAS agent. Confidentiality (6) Unless you have a legal duty to do so, you must not disclose any information relating to a client's affairs to a third party without your client's permission. Competence (7) You must ensure that a *tax agent service that you provide, or that is provided on your behalf, is provided competently. (8) You must maintain knowledge and skills relevant to the *tax agent services that you provide. (9) You must take reasonable care in ascertaining a client's state of affairs, to the extent that ascertaining the state of those affairs is relevant to a statement you are making or a thing you are doing on behalf of the client. (10) You must take reasonable care to ensure that *taxation laws are applied correctly to the circumstances in relation to which you are providing advice to a client. Other responsibilities (11) You must not knowingly obstruct the proper administration of the *taxation laws. (12) You must advise your client of the client's rights and obligations under the *taxation laws that are materially related to the *tax agent services you provide. (13) You must maintain professional indemnity insurance that meets the Board's requirements. (14) You must respond to requests and directions from the Board in a timely, responsible and reasonable manner. (15) You must not employ, or use the services of, an entity to provide *tax agent services on your behalf if: (a) you know, or ought reasonably to know, that the entity is a *disqualified entity; and (b) the Board has not given you approval under section 45‑5 to employ, or use the services of, the disqualified entity to provide tax agent services on your behalf. (16) You must not provide *tax agent services in connection with an *arrangement with an entity that you know, or ought reasonably to know, is a *disqualified entity. (17) You must comply with any obligations determined under section 30‑12. 30‑12 Minister may determine Code of Professional Conduct obligations (1) The Minister may, by legislative instrument, determine obligations for the purposes of subsection 30‑10(17). (2) The obligations must relate to the professional and ethical conduct of *registered tax agents and BAS agents. The obligations may elaborate or supplement any aspect of the *Code of Professional Conduct but must not be inconsistent with the Code. Subdivision 30‑B—Your liability for administrative sanctions Table of sections 30‑15 Sanctions for failure to comply with the Code of Professional Conduct 30‑20 Orders 30‑25 Suspension 30‑30 Termination 30‑15 Sanctions for failure to comply with the Code of Professional Conduct (1) This Subdivision applies if the Board is satisfied, after conducting an investigation under Subdivision 60‑E, that you have failed to comply with the *Code of Professional Conduct. (2) The Board may do one or more of the following: (a) give you a written caution; (b) give you an order under section 30‑20; (c) suspend your registration under section 30‑25; (d) terminate your registration under section 30‑30. 30‑20 Orders (1) The Board may make an order that requires you take one or more actions including, but not limited to, the following: (a) completing a course of education or training specified in the order; (b) providing *tax agent services for which you are registered only under the supervision of a *registered tax agent or BAS agent specified in the order; (c) providing only those tax agent services that are specified in the order; (d) requiring you to notify, in writing, all of your current clients about the findings of the Board's investigation specified in the order. (2) The Board must notify you in writing of the order. The order may specify the following, as appropriate: (a) the period of time within which you must complete the requirements specified in the order; (b) the period of time during which the order applies. 30‑25 Suspension (1) The Board may, by notice in writing, suspend your registration for a period determined by the Board. Note: The Board must cause notice of its decision to be published by notifiable instrument: see section 60‑140. (2) You must not provide *tax agent services during the period of suspension. Note: If you provide tax agent services while suspended, you may contravene a civil penalty provision: see subsection (4) and Subdivision 50‑A. (3) If, when the Board suspends your registration under subsection (1), your registration is already suspended, suspension is for a further period that the Board determines is appropriate. The further period commences at the end of the period of suspension. (4) While you are suspended, you are taken not to be a *registered tax agent or BAS agent, except for the purposes of: (aa) Part 2 (Registration); and (ab) Subdivision 30‑C (Notifying a change of circumstances); and (ac) Part 4 (Termination of registration); and (ad) section 60‑25 (Appointment of Tax Practitioner Board members); and (b) this Division. 30‑30 Termination The Board may terminate your registration. Note: For notice and effect of termination, see Subdivision 40‑B. Subdivision 30‑C—Other obligations Table of sections 30‑35 Obligation to notify a change of circumstances 30‑40 Obligation to notify of significant breaches of the Code of Professional Conduct 30‑35 Obligation to notify a change of circumstances Individuals (1) If you are a *registered tax agent or BAS agent and an individual, you must notify the Board in writing whenever: (a) you cease to meet one of the *tax practitioner registration requirements; or (b) an event affecting your continued registration, as described in section 20‑45, occurs; or (ba) you have reasonable grounds to believe that: (i) you have breached the *Code of Professional Conduct; and (ii) the breach is a *significant breach of the Code; or (c) there is a change in your address for service of notices or of any other circumstances relevant to your registration. Partnerships (2) If you are a *registered tax agent or BAS agent and a partnership, you must notify the Board in writing whenever: (a) you cease to meet one of the *tax practitioner registration requirements; or (b) an event affecting your continued registration, as described in section 20‑45, occurs in respect of: (i) a partner in the partnership; or (ii) a director of a company that is a partner in the partnership; or (ba) you have reasonable grounds to believe that: (i) you have breached the *Code of Professional Conduct; and (ii) the breach is a *significant breach of the Code; or (c) the composition of the partnership changes; or (d) there is a change in your address for service of notices or of any other circumstances relevant to your registration. Companies (3) If you are a *registered tax agent or BAS agent and a company, you must notify the Board in writing whenever: (a) you cease to meet one of the *tax practitioner registration requirements; or (b) an event affecting your continued registration, as described in section 20‑45, occurs in respect of a director of the company; or (ba) you have reasonable grounds to believe that: (i) you have breached the *Code of Professional Conduct; and (ii) the breach is a *significant breach of the Code; or (c) an individual becomes, or ceases to be, a director of the company; or (d) there is a change in your address for service of notices or of any other circumstances relevant to your registration. When notice must be given (4) You must give the notice within 30 days of the day on which: (a) you become, or ought to have become, aware that the event occurred (unless paragraph (1)(ba), (2)(ba) or (3)(ba) applies); or (b) if paragraph (1)(ba), (2)(ba) or (3)(ba) applies—you first have, or ought to have, reasonable grounds to believe that you have breached the *Code of Professional Conduct, and that the breach is a *significant breach of the Code. Note: A breach of this subsection is a breach of section 8C of the Taxation Administration Act 1953 and of subsection 30‑10(2) of this Act. 30‑40 Obligation to notify of significant breaches of the Code of Professional Conduct (1) If you are a *registered tax agent or BAS agent, you must notify the Board, in writing, if you have reasonable grounds to believe that: (a) another registered tax agent or BAS agent has breached the *Code of Professional Conduct; and (b) the breach is a *significant breach of the Code. (2) In addition, if at the time you have reasonable grounds to believe that other agent has breached the Code, and that the breach is a *significant breach of the Code: (a) the other agent is a member of a professional association accredited by the Board under the regulations; and (b) you are aware of that other agent's membership; you must notify the association, in writing, of the breach. When you must notify (3) You must notify under subsection (1) or (2) within 30 days of the day on which you first have, or ought to have, reasonable grounds to believe that the other agent breached the Code, and that the breach is a *significant breach of the Code. Part 4—Termination of registration Division 40—Termination of registration Table of Subdivisions 40‑A Grounds for terminating registration 40‑B Notice and effect of termination Guide to this Division 40‑1 What this Division is about Your registration may be terminated if an event occurs that affects your continued registration (see section 20‑45), you cease to meet the tax practitioner registration requirements or you breach a condition of your registration. If your registration is terminated, the Board may also determine a period during which you may not apply for registration. Subdivision 40‑A—Grounds for terminating registration Table of sections 40‑5 Termination of registration—individuals 40‑10 Termination of registration—partnerships 40‑15 Termination of registration—companies 40‑5 Termination of registration—individuals (1) If you are a *registered tax agent or BAS agent and an individual, the Board may terminate your registration if: (a) an event affecting your continued registration, as described in section 20‑45, occurs; or (b) you cease to meet one of the *tax practitioner registration requirements; or (c) you breach a condition of your registration. Note: The Board may also terminate your registration for breach of the Code of Professional Conduct: see Subdivision 30‑B. (2) The Board must terminate your registration if: (a) you surrender your registration by notice in writing to the Board; or (b) you die. (3) Despite paragraph (2)(a), the Board need not terminate your registration if: (a) you surrender your registration by notice in writing to the Board; and (b) either: (i) the Board considers that, due to a current investigation or the outcome of an investigation, it would be inappropriate to terminate your registration; or (ii) the Board, within 30 days after receiving your surrender notice, decides to investigate you and considers that it would be inappropriate to terminate your registration. 40‑10 Termination of registration—partnerships (1) If you are a *registered tax agent or BAS agent and a partnership, the Board may terminate your registration if: (a) you cease to meet one of the *tax practitioner registration requirements; or (b) you breach a condition of your registration. Note: The Board may also terminate your registration for breach of the Code of Professional Conduct: see Subdivision 30‑B. (2) The Board must terminate your registration if you surrender your registration by notice in writing to the Board. (2A) Despite subsection (2), the Board need not terminate your registration if: (a) you surrender your registration by notice in writing to the Board; and (b) either: (i) the Board considers that, due to a current investigation or the outcome of an investigation, it would be inappropriate to terminate your registration; or (ii) the Board, within 30 days after receiving your surrender notice, decides to investigate you and considers that it would be inappropriate to terminate your registration. (3) If an event affecting your continued registration, as described in section 20‑45, occurs in respect of a partner in your partnership, then the Board may, by notice in writing, require you to remove the partner from your partnership within the period specified in the notice. Note: A failure to comply with a notice given under this subsection is a breach of subsection 30‑10(14). (4) If an event affecting your continued registration, as described in section 20‑45, occurs in respect of a director of a company that is a partner in your partnership, then the Board may, by notice in writing, require: (a) you to remove the partner from your partnership; or (b) the company to remove the director; within the period specified in the notice. Note: A failure to comply with a notice given under this subsection is a breach of subsection 30‑10(14). (5) In determining the period, the Board must have regard to: (a) for the purpose of subsection (3) and paragraph (4)(a)—the requirements of any *Australian law in relation to the removal of partners from partnerships; and (b) for the purpose of paragraph (4)(b)—any requirement of the Corporations Act 2001 in relation to the removal of directors. 40‑15 Termination of registration—companies (1) If you are a *registered tax agent or BAS agent and a company, the Board may terminate your registration if: (a) an event affecting your continued registration, as described in section 20‑45, occurs; or (b) you cease to meet one of the *tax practitioner registration requirements; or (c) you breach a condition of your registration. Note: The Board may also terminate your registration for breach of the Code of Professional Conduct: see Subdivision 30‑B. (2) The Board must terminate your registration if: (a) you surrender your registration by notice in writing to the Board; or (b) you cease to exist. (2A) Despite paragraph (2)(a), the Board need not terminate your registration if: (a) you surrender your registration by notice in writing to the Board; and (b) either: (i) the Board considers that, due to a current investigation or the outcome of an investigation, it would be inappropriate to terminate your registration; or (ii) the Board, within 30 days after receiving your surrender notice, decides to investigate you and considers that it would be inappropriate to terminate your registration. (3) If an event affecting your continued registration, as described in section 20‑45, occurs in respect of a director of your company, then the Board may, by notice in writing, require you to remove the director from the board of directors within the period specified in the notice. In determining the period, the Board must have regard to any requirement of the Corporations Act 2001 in relation to the removal of directors. Note: A failure to comply with a notice given under this subsection is a breach of subsection 30‑10(14). Subdivision 40‑B—Notice and effect of termination Table of sections 40‑20 Notification of decision to terminate registration and when termination takes effect 40‑25 Period during which you may not apply for registration 40‑20 Notification of decision to terminate registration and when termination takes effect (1) If the Board terminates your registration, the Board must, within 30 days of the decision to terminate your registration, notify you in writing of: (a) the decision and the reasons for the decision; and (b) any determination under section 40‑25 of a period during which you are not eligible to apply for registration. However, a failure to notify does not affect the validity of the Board's decision. Note 1: The Board may terminate your registration under Subdivision 30‑B or 40‑A. Note 2: The Board must cause notice of its decision to be published by notifiable instrument: see section 60‑140. (2) The termination takes effect on the day specified in the notice given under subsection (1). The day specified in the notice must be at least 28 days after the date of the notice. (3) The Board must also notify the Commissioner of the Board's decision and the reasons for the decision. 40‑25 Period during which you may not apply for registration (1) If the Board terminates your registration, the Board may also determine a period, of not more than 5 years, during which you may not apply for registration. (2) Subsection (1) does not apply if your registration was terminated because: (a) you surrendered your registration; or (b) you became an undischarged bankrupt; or (c) you went into external administration. Part 4A—Disqualified entities Division 45—Disqualified entities Guide to this Division 45‑1 What this Division is about A registered tax agent or BAS agent must be approved to employ, or use the services of, a disqualified entity to provide tax agent services on the registered tax agent or BAS agent's behalf (see subsection 30‑10(15) and section 50‑25). Approval is sought by application to the Board. An entity is a disqualified entity if, among other things, the entity is subject to sanctions under this Act or has been convicted of certain offences. A disqualified entity must give notice to a registered tax agent or BAS agent in relation to being a disqualified entity: (a) when seeking to provide, or providing, tax agent services on the registered tax agent or BAS agent's behalf; or (b) if the entity is seeking to enter an arrangement, or has an arrangement, with the registered tax agent or BAS agent in connection with the provision of tax agent services by the registered tax agent or BAS agent. Table of sections 45‑5 Approval of disqualified entity providing tax agent services on your behalf 45‑10 Obligation to give notice if you are a disqualified entity 45‑15 Obligation to give notice if you become a disqualified entity 45‑20 Transitional obligation to give notice if you are a disqualified entity on the commencement of this section 45‑5 Approval of disqualified entity providing tax agent services on your behalf Application (1) If you are a *registered tax agent or BAS agent, you may apply to the Board for approval to employ, or use the services of, a *disqualified entity to provide *tax agent services on your behalf. Note: If you know, or ought reasonably to know, that an entity is a disqualified entity, you must be approved to employ, or use the services of, the disqualified entity to provide tax agent services on your behalf: see subsection 30‑10(15) and section 50‑25. (2) A disqualified entity is an entity that is neither a *registered tax agent or BAS agent nor a *qualified tax relevant provider and that, within the last 5 years: (a) has been convicted of: (i) a *serious taxation offence; or (ii) a *serious offence; or (iii) an offence involving fraud or dishonesty; or (b) has been penalised for being a *promoter of a *tax exploitation scheme; or (c) has been penalised for implementing a *scheme that has been promoted on the basis of conformity with a *product ruling in a way that is materially different from that described in the product ruling; or (d) has become an undischarged bankrupt or has gone into *external administration; or (e) has had action taken against it under subsection 30‑15(2) (sanctions for failure to comply with the Code of Professional Conduct); or (f) has had its registration terminated, under Subdivision 40‑A; or (g) has had an application for registration or renewal of registration rejected under section 20‑25, other than a rejection on the ground that the Board is not satisfied that the entity meets the requirements in paragraph 20‑5(1)(b); or (h) has been found by the Board, after being investigated under section 60‑95, or by a Court, to have contravened this Act. (3) Your application must be: (a) in the form approved by the Board; and (b) accompanied by any documents that are required by the Board. Decision (4) The Board must decide your application: (a) within 60 days of receiving your application; or (b) if, within 60 days of receiving your application, you and the Board agree on a longer period for the Board to decide your application—within the agreed period. (5) If the Board does not decide your application within the applicable period under subsection (4), the Board is taken to have rejected the application. (6) The Board may decide to give you approval, having regard to: (a) the reasons why the entity is a *disqualified entity and the circumstances relating to those reasons; and (b) the proposed role that the entity would perform in providing the *tax agent services on your behalf; and (c) the extent to which the reasons why the entity is a disqualified entity are relevant to the entity's ability to perform the proposed role to an appropriate standard of professional and ethical conduct; and (d) any other matters that the Board considers relevant. Notification of decision (7) The Board must, within a reasonable period after its decision to give you approval or to reject your application for approval, notify you in writing of: (a) the decision; and (b) if the Board rejects your application—the reasons for the decision. However, failure to comply with this subsection does not affect the validity of the Board's decision. 45‑10 Obligation to give notice if you are a disqualified entity (1) If: (a) you are a *disqualified entity; and (b) you are seeking to provide *tax agent services on behalf of a *registered tax agent or BAS agent; you must notify the registered tax agent or BAS agent, in writing, that you are a disqualified entity before the registered tax agent or BAS agent: (c) enters into a contract to employ you, or use your services, to provide tax agent services on the registered tax agent or BAS agent's behalf; or (d) renews such a contract; or (e) agrees to extend such a contract. (2) If: (a) you are a *disqualified entity; and (b) you are seeking to enter into an *arrangement with a *registered tax agent or BAS agent in connection with the provision of tax agent services by the registered tax agent or BAS agent; you must notify the registered tax agent or BAS agent, in writing, that you are a disqualified entity before the registered tax agent or BAS agent: (c) enters into an arrangement with you in connection with the provision of tax agent services by the registered tax agent or BAS agent; or (d) renews such an arrangement; or (e) agrees to extend such an arrangement. Civil penalty (3) You contravene this subsection if you fail to give a notice in accordance with subsection (1) or (2). Civil penalty: (a) for an individual—250 penalty units; and (b) for a body corporate—1,250 penalty units. Note: Subdivision 50‑C of this Act and Subdivision 298‑B in Schedule 1 to the Taxation Administration Act 1953 determine the procedure for obtaining a civil penalty order against you. 45‑15 Obligation to give notice if you become a disqualified entity (1) If you become a *disqualified entity and: (a) you are providing *tax agent services on behalf of a *registered tax agent or BAS agent; or (b) there is an *arrangement in force between you and a *registered tax agent or BAS agent in connection with the provision of tax agent services by the registered tax agent or BAS agent; you must notify the registered tax agent or BAS agent, in writing, that you are a disqualified entity. (2) You must notify the registered tax agent or BAS agent within 30 days of the day on which you become, or ought to have become, aware, that you are a disqualified entity. Civil penalty (3) You contravene this subsection if you fail to give a notice in accordance with this section. Civil penalty: (a) for an individual—250 penalty units; and (b) for a body corporate—1,250 penalty units. Note: Subdivision 50‑C of this Act and Subdivision 298‑B in Schedule 1 to the Taxation Administration Act 1953 determine the procedure for obtaining a civil penalty order against you. 45‑20 Transitional obligation to give notice if you are a disqualified entity at the commencement of this section (1) If: (a) immediately before the day this section commences a *registered tax agent or BAS agent employs you, or uses your services, to provide *tax agent services on the registered tax agent or BAS agent's behalf; and (b) at the start of the day this section commences you are a *disqualified entity; and (c) immediately before the day that is 12 months after the day this section commences the registered tax agent or BAS agent employs you, or uses your services, to provide tax agent services on the registered tax agent or BAS agent's behalf; and (d) you have not already notified the registered tax agent or BAS agent under section 45‑10 or 45‑15 that you are a disqualified entity; you must notify the registered tax agent or BAS agent, in writing, that you are a disqualified entity. You must give the notice within 30 days of the day that is 12 months after the day this section commences. (2) If: (a) immediately before the day this section commences there is an *arrangement in force between you and a *registered tax agent or BAS agent in connection with the provision of *tax agent services by the registered tax agent or BAS agent; and (b) at the start of the day this section commences you are a *disqualified entity; and (c) immediately before the day that is 12 months after the day this section commences there is an arrangement in force between you and the registered tax agent or BAS agent in connection with the provision of tax agent services by the registered tax agent or BAS agent; and (d) you have not already notified the registered tax agent or BAS agent under section 45‑10 or 45‑15 that you are a disqualified entity; you must notify the registered tax agent or BAS agent, in writing, that you are a disqualified entity. You must give the notice within 30 days of the day that is 12 months after the day this section commences. Civil penalty (3) You contravene this subsection if you fail to give a notice in accordance with subsection (1) or (2). Civil penalty: (a) for an individual—250 penalty units; and (b) for a body corporate—1,250 penalty units. Note: Subdivision 50‑C of this Act and Subdivision 298‑B in Schedule 1 to the Taxation Administration Act 1953 determine the procedure for obtaining a civil penalty order against you. Part 5—Civil penalties Division 50—Civil penalties Table of Subdivisions 50‑A Conduct that is prohibited without registration 50‑AA Conduct that relates to tax (financial) advice services 50‑B Other civil penalties 50‑C Obtaining an order for a civil penalty Guide to this Division 50‑1 What this Division is about This Division contains civil penalty provisions. If you contravene a civil penalty provision, the Board may apply to the Federal Court for an order that you pay a pecuniary penalty. You may contravene a civil penalty provision if you are unregistered and provide tax agent services for a fee, advertise that you can provide such services or represent yourself as registered. You contravene a civil penalty provision if you are neither registered nor a qualified tax relevant provider and you provide tax (financial) advice services for a fee or advertise that you can provide such services. You also contravene a civil penalty provision if you are registered and you make a false or misleading statement, employ or use the services of an entity whose registration has been terminated, or sign a declaration or statement that was prepared by an unregistered entity who was not working under the supervision or control of a registered tax agent or BAS agent. Subdivision 50‑A—Conduct that is prohibited without registration Table of sections 50‑5 Providing tax agent services if unregistered 50‑10 Advertising tax agent services if unregistered 50‑15 Representing that you are a registered tax agent or BAS agent if unregistered 50‑5 Providing tax agent services if unregistered (1) You contravene this subsection if: (a) you provide a service that you know, or ought reasonably to know, is a *tax agent service; and (b) the tax agent service is not a *BAS service or a *tax (financial) advice service; and (c) you charge or receive a fee or other reward for providing the tax agent service; and (d) you are not a *registered tax agent; and (e) if you provide the tax agent service as a legal service—either: (i) you are prohibited, under a *State law or *Territory law that regulates legal practice and the provision of legal services, from providing that tax agent service; or (ii) subject to subsection (3), the service consists of preparing, or lodging, a return or a statement in the nature of a return. Civil penalty: (a) for an individual—250 penalty units; and (b) for a body corporate—1,250 penalty units. Note: Subdivision 50‑C of this Act and Subdivision 298‑B of Schedule 1 to the Taxation Administration Act 1953 determine the procedure for obtaining a civil penalty order against you. (2) You contravene this subsection if: (a) you provide a service that you know, or ought reasonably to know, is a *BAS service; and (b) you charge or receive a fee or other reward for providing the BAS service; and (c) you are not a *registered tax agent or BAS agent; and (d) if you provide the BAS service as a legal service—either: (i) you are prohibited, under a *State law or *Territory law that regulates legal practice and the provision of legal services, from providing that BAS service; or (ii) subject to subsection (4), the service consists of preparing, or lodging, a return or a statement in the nature of a return; and (e) if the BAS service relates to imports or exports to which an *indirect tax law applies—you are not a customs broker licensed under Part XI of the Customs Act 1901. Civil penalty: (a) for an individual—250 penalty units; and (b) for a body corporate—1,250 penalty units. Note: Subdivision 50‑C of this Act and Subdivision 298‑B of Schedule 1 to the Taxation Administration Act 1953 determine the procedure for obtaining a civil penalty order against you. (3) Subparagraph (1)(e)(ii) does not apply if you provide the *tax agent service as a legal service in the course of acting for a trust or deceased estate as trustee or *legal personal representative. (4) Subparagraph (2)(d)(ii) does not apply if you provide the *BAS service as a legal service in the course of acting for a trust or deceased estate as trustee or *legal personal representative. (5) If you wish to rely on subsection (3) or (4) in civil penalty proceedings, you bear an *evidential burden in relation to that matter. 50‑10 Advertising tax agent services if unregistered (1) You contravene this subsection if: (a) you advertise that you will provide a *tax agent service; and (b)