Tax Agent Services Act 2009

The Tax Agent Services Act 2009 provides an overview of its administration and the establishment of the Tax Practitioners Board. The Act registers tax agents and BAS agents, outlines the objects and guiding principles for regulating tax agent services, and defines key terms such as "tax agent services", "BAS services", and "tax agent". The Board is responsible for administering the Act, registering individuals and entities to provide tax agent services, and explaining the use of defined terms.