Second Reading Speeches

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

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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.