Tax Agent Services Act 2009
In plain English
This Act regulates tax agent services to protect taxpayers and ensure quality professional advice.
The Tax Agent Services Act 2009 establishes a system for registering and regulating tax agents. It aims to protect taxpayers. It sets standards for tax agent conduct. It requires tax agents to be competent and ethical. The Act came into force in 2009.
Why it matters
If your business uses a tax agent, this Act ensures they meet certain standards. It helps protect your business from poor advice or misconduct. Understanding this Act is important for good governance.
AI-assisted summary, grounded in the source link below. Generated 2026-05-23 via gemma3:12b.
Summary
Regulates tax + BAS agents via the Tax Practitioners Board. Registration, Code of Conduct + civil penalty framework. Substantially reformed 2024 (Code Determination 2024).
Topics
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Source: https://www.legislation.gov.au/Series/C2009A00013. Rules Mate summarises and links; we don't republish full statutory text. Always verify against the live source before acting.