Tax Agent Services Bill 2009

Previous Citations: Tax Agent Services Bill 2008
Type: Government
Portfolio: Treasury
Originating house: House of Representatives
Status: Act
Parliament no: 42

Summary

The bill: establishes a national Tax Practitioners Board as a statutory authority within the Australian Taxation Office; requires certain entities that provide tax agent services and Business Activity Statement (BAS) services to be registered; introduces a Code of Professional Conduct to govern tax and BAS agents; provides for disciplinary sanctions to be imposed by the Board; and replaces criminal penalties for certain misconduct by agents and unregistered entities with civil penalties and injunctions.

Progress

House of Representatives
Introduced and read a first time	13 Nov 2008
Second reading moved	13 Nov 2008
Second reading debate	12 Feb 2009
Second reading agreed to	12 Feb 2009
Third reading agreed to	12 Feb 2009

Senate
Introduced and read a first time	13 Feb 2009
Second reading moved	13 Feb 2009
Second reading debate	12 Mar 2009
Second reading agreed to	12 Mar 2009
Third reading agreed to	12 Mar 2009


Text of bill as passed both Houses	12 Mar 2009
Assent Act no.: 13 Year: 2009	26 Mar 2009

Documents and transcripts

Text of bill

First reading

As passed by both Houses

Explanatory memoranda

Explanatory memorandum

Transcript of speeches

Proposed amendments

No proposed amendments have been circulated.

Schedules of amendments

No documents at present

Bills digest

Bills Digest

Notes

Referred to Committee (26/11/2008): Senate Economics Committee
Committee report (12/02/2009)
An electronic version of this Act is available on the Federal Register of Legislation (www.legislation.gov.au)

Helpful information

Text of bill

First reading: Text of the bill as introduced into the Parliament
Third reading: Prepared if the bill is amended by the house in which it was introduced. This version of the bill is then considered by the second house.
As passed by both houses: Final text of bill agreed to by both the House of Representatives and the Senate which is presented to the Governor-General for assent.

Explanatory memoranda

Explanatory memorandum: Accompanies and provides an explanation of the content of the introduced version (first reading) of the bill.
Supplementary explanatory memorandum: Accompanies and explains amendments proposed by the government to the bill.
Revised explanatory memorandum: Accompanies and explains the amended version (third reading) of the bill. It supersedes the explanatory memorandum.

Proposed amendments

Circulated by members and senators when they propose to make changes to the bill. For details about the outcome of proposed amendments please refer to either the Votes and Proceedings (House of Representatives) or the Journals (Senate).

Schedules of amendments

Schedules of amendments list amendments agreed to by the second house are communicated to the first house for consideration. Subsequent action by either house may also be included in a schedule.

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House of Representatives

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