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Text of bill | Explanatory memoranda | Second reading speeches | Proposed amendments | Schedules of amendments | Bills Digest

Bills of previous Parliaments

Although every effort is made to ensure the accuracy of bills homepages, the authoritative sources for verifying the progress of bills are the House of Representatives Votes and Proceedings and the Journals of the Senate.

Tax Agent Services Bill 2009


Previous citations:

Tax Agent Services Bill 2008


Type
Government
Originating house
House of Representatives
Status
Act
Portfolio
Treasury

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 of bill

For committee reference information, please see the Notes section at the end of this page.

House of Representatives
Introduced and read a first time 13/11/08  
Second reading moved 13/11/08  
Second reading debate 12/02/09  
Second reading agreed to 12/02/09  
Third reading agreed to 12/02/09  
     
Senate
Introduced and read a first time 13/02/09  
Second reading moved 13/02/09  
Second reading debate 12/03/09  
Second reading agreed to 12/03/09  
Third reading agreed to 12/03/09  
     
Text of bill as passed both Houses 12/03/09  
Assent 26/03/09 Act no.: 13 - Year: 2009
     

[Information on document types]

Text of bill

  • First reading

MS-Word PDF HTML
  • As passed by both Houses

MS-Word PDF HTML

Explanatory memoranda

  • Explanatory memorandum

MS-Word PDF HTML

Second reading speeches


Proposed amendments

No proposed amendments have been circulated.

Schedules of amendments

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)