1Name#
This instrument is the Tax Agent Services Amendment (Enhancing Tax Practitioners Board Sanctions) Regulations 2026.
2Commencement#
(1)Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
| Commencement information | ||
|---|---|---|
| Column 1 | Column 2 | Column 3 |
| Provisions | Commencement | Date/Details |
| 1. The whole of this instrument | The later of:(a) the start of the day after this instrument is registered; and(b) at the same time as Schedule 1 to the Treasury Laws Amendment (Strengthening Accountability for Tax Adviser Misconduct and Other Measures) Act 2026 commences.However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur. | 1 October 2026(paragraph (b) applies) |
Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.
(2)Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.
4Schedules#
Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.
Schedule 1 · Amendments
Tax Agent Services Regulations 2022#
1 Paragraph 25B(1)(b)
After “Board”, insert “under Division 30 of the Act”.
2 After paragraph 25B(1)(b)
Insert:
(ba)section 25EA (suspensions and terminations by Board under Subdivision 40-A of the Act); or
(bb)section 25EB (suspension by Board under Subdivision 40-D of the Act); or
3 After paragraph 25B(1)(c)
Insert:
(ca)section 25JB (conviction of criminal offences); or
(cb)section 25JC (infringement notices issued to and paid by unregistered entities); or
(cc)section 25JD (enforceable undertakings); or
4 After paragraph 25D(2)(d)
Insert:
(da)all of the following apply:
(i)at the rejection time, the entity is not a registered tax agent or BAS agent (regardless of whether the entity has previously been a registered tax agent or BAS agent);
(ii)the entity is required to be entered on the register for a period under section 25JB (conviction of criminal offences);
(iii)the rejection time is within the period mentioned in subparagraph (ii) of this paragraph; or
5 Section 25E (at the end of the heading)
Add “under Division 30 of the Act”.
6 Paragraph 25E(1)(c)
Omit “or Subdivision 40-A”.
7 Subsection 25E(2)
Repeal the subsection.
8 Paragraphs 25E(4)(a) and (b)
Repeal the paragraphs, substitute:
(a)if an order has been made in relation to the entity as mentioned in paragraph (1)(a) and it specifies a period as mentioned in paragraph 30-20(2)(a) or (b) of the Act—the period:
(i)beginning on the day when the order takes effect; and
(ii)ending on the day that is 5 years after the day on which the period for which the order is in force ends;
(b)if an order has been made in relation to the entity as mentioned in paragraph (1)(a) and it does not specify a period as mentioned in paragraph 30-20(2)(a) or (b) of the Act—the period:
(i)beginning on the day when the order takes effect; and
(ii)ending on the day that is 5 years after the day on which the order takes effect;
(ba)if the entity’s registration has been suspended as mentioned in paragraph (1)(b)—the period:
(i)beginning on the day when the suspension takes effect; and
(ii)ending on the day that is 5 years after the day on which the period for which the suspension is in force ends;
9 Paragraph 25E(4)(c)
After “paragraph (1)(c)”, insert “and paragraph (d) of this subsection does not apply”.
10 At the end of subsection 25E(4)
Add:
; (d) if the entity’s registration has been terminated as mentioned in paragraph (1)(c) and, under subsection 40-25(1) of the Act, the Board has determined a period during which the entity must not apply for registration—the period:
(i)beginning on the day that the termination takes effect; and
(ii)ending on the day that is 5 years after the day on which the period determined under subsection 40-25(1) of the Act ends.
11 After section 25E
Insert:
25EASuspensions and terminations by Board under Subdivision 40-A of the Act#
(1)If the Board has:
(a)suspended an entity’s registration under Subdivision 40-A of the Act; or
(b)terminated an entity’s registration under Subdivision 40-A of the Act;
then:
(c)the entity must be entered on the register; and
(d)the information specified under subsection (3) must be entered on the register in respect of the entity;
for the period prescribed under subsection (4) of this section.
(2)However, paragraph (1)(b) does not apply in relation to the termination of an individual’s registration if the registration was terminated because the individual died.
Specified information
(3)For the purposes of paragraph (1)(d), the following information is specified:
(a)a statement to the effect that the entity’s registration has been suspended or the entity’s registration has been terminated (whichever applies);
(b)the date on which the suspension or termination takes effect;
(c)if the entity’s registration has been suspended—the action that must be taken for the Board to lift the suspension;
(d)if the entity’s registration has been terminated and the Board determines, under section 40-25 of the Act, a period during which the entity must not apply for registration—a statement to the effect that the entity must not apply for registration during that period;
(e)the reasons for the suspension or termination;
(f)without limiting paragraph (e) of this subsection, if the reasons for the suspension or termination relate to particular conduct of the entity—details of that conduct;
(g)if the Board, under section 40-40 of the Act, lifts the entity’s suspension of registration—a statement to the effect that the suspension has been lifted.
Note 1: For when a suspension under Subdivision 40-A of the Act takes effect, see subsection 40-30(2) of the Act.
Note 2: For when a termination under Subdivision 40-A of the Act takes effect, see subsection 40-20(2) of the Act.
Prescribed period
(4)For the purposes of subsection (1), the following period is prescribed:
(a)if the entity’s registration has been suspended as mentioned in paragraph (1)(a)—the period:
(i)beginning on the day when the suspension takes effect; and
(ii)ending on the day that is 5 years after the day on which the suspension is no longer in force;
(b)if the entity’s registration has been terminated as mentioned in paragraph (1)(b) and paragraph (c) of this subsection does not apply—the period of 5 years beginning on the day on which the termination takes effect;
(c)if the entity’s registration has been terminated as mentioned in paragraph (1)(b) and, under subsection 40-25(1) of the Act, the Board has determined a period during which the entity must not apply for registration—the period:
(i)beginning on the day that the termination takes effect; and
(ii)ending on the day that is 5 years after the day on which the period determined under subsection 40-25(1) of the Act ends.
25EBSuspensions by Board under Subdivision 40-D of the Act#
(1)If the Board has suspended an entity’s registration under Subdivision 40-D of the Act, then:
(a)the entity must be entered on the register; and
(b)the information specified under subsection (2) must be entered on the register in respect of the entity;
for the period prescribed under subsection (3) of this section.
Specified information
(2)For the purposes of paragraph (1)(b), the following information is specified:
(a)a statement to the effect that the entity’s registration has been suspended;
(b)the date on which the suspension takes effect;
(c)the period for which the suspension is in force;
(d)the reasons for the suspension;
(e)without limiting paragraph (d) of this subsection, if the reasons for the suspension relate to particular conduct of the entity—details of that conduct.
Note: For when a suspension under Subdivision 40-D of the Act takes effect, see subsection 40-50(3) of the Act.
Prescribed period
(3)For the purposes of subsection (1), the prescribed period is the period:
(a)beginning on the day on which the suspension takes effect; and
(b)ending on the day on which the suspension is no longer in force.
12 Paragraph 25G(1)(a)
Omit “of the Act” (second occurring).
13 Paragraph 25G(1)(b)
Omit “of the Act” (second occurring), substitute “or that may constitute an offence”.
14 Paragraph 25G(2)(b)
After “provision”, insert “or offence”.
15 Paragraph 25G(2)(d)
After “provision”, insert “or that may constitute the offence”.
16 Paragraph 25H(1)(a)
Omit “of the Act” (second occurring).
17 Paragraph 25H(1)(b)
Omit “of the Act” (second occurring), substitute “or that may constitute an offence”.
18 Paragraph 25H(2)(a)
Omit “of the Act”.
19 Paragraph 25H(3)(a)
Omit “of the Act”, substitute “or that may constitute an offence”.
20 Paragraph 25H(3)(b)
After “provision”, insert “or offence”.
21 Paragraph 25H(3)(c)
After “provision”, insert “or that may constitute the offence”.
22 Paragraph 25J(2)(a)
Omit “of the Act”.
23 After section 25J
Insert:
25JAInstitution of proceedings in respect of criminal offences#
(1)If a person institutes proceedings against an entity in a court in respect of an offence against a provision in Division 51 of the Act, then:
(a)the entity must be entered on the register; and
(b)the information specified under subsection (2) must be entered on the register in respect of the entity;
for the period prescribed under subsection (3) of this section.
Specified information
(2)For the purposes of paragraph (1)(b), the following information is specified:
(a)a statement to the effect that proceedings in respect of the offence have been instituted against the entity;
(b)details of the offence provision;
(c)details of the conduct alleged to constitute the offence.
Prescribed period
(3)For the purposes of subsection (1), the prescribed period is the period:
(a)beginning on the day on which the proceedings were instituted; and
(b)ending on the day on which any of the following occurs:
(i)the proceedings are dismissed;
(ii)the court finds the entity guilty of the offence;
(iii)the court finds the entity not guilty of the offence;
(iv)the proceedings are otherwise concluded or completed.
25JBConviction of criminal offences#
(1)If a court convicts an entity of an offence against a provision in Division 51 of the Act, then:
(a)the entity must be entered on the register; and
(b)the information specified under subsection (2) must be entered on the register in respect of the entity;
for the period prescribed under subsection (3) of this section.
Specified information
(2)For the purposes of paragraph (1)(b), the following information is specified:
(a)a statement that the court has convicted the entity of the offence;
(b)details of the offence provision;
(c)details of the conduct constituting the offence;
(d)details of any sentence or penalty that was imposed;
(e)the date on which the entity was convicted of the offence;
(f)information about how a member of the public may gain access to written documentation of the conviction.
Prescribed period
(3)For the purposes of subsection (1), the prescribed period is the period:
(a)beginning on the day on which the entity is convicted; and
(b)ending on:
(i)if the entity is a natural person and the court imposes a term of imprisonment—the day that is 5 years after the day on which the term of imprisonment ends; or
(ii)in any other case—the day that is 5 years after the day on which the entity was convicted.
25JCInfringement notices issued to and paid by unregistered entities#
(1)If an entity is given an infringement notice under Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions of the Act specified under subsection (2), and the entity pays the amount that is payable under the notice, then:
(a)the entity must be entered on the register; and
(b)the information specified under subsection (3) must be entered on the register in respect of the entity;
for the period prescribed under subsection (4) of this section.
Specified provisions
(2)For the purposes of subsection (1), the following provisions of the Act are specified:
(a)subsections 50-5(1) and (2) (providing tax agent services if unregistered);
(b)subsections 50-10(1) and (2) (advertising tax agent services if unregistered);
(c)section 50-15 (representing that you are a registered tax agent or BAS agent if unregistered);
(d)section 50-17 (providing tax (financial) advice services if not registered);
(e)section 50-18 (advertising tax (financial) advice services if not registered or qualified).
Specified information
(3)For the purposes of paragraph (1)(b), the following information is specified:
(a)a statement that the entity has paid the amount that is payable under the infringement notice;
(b)a statement that payment of the amount is not an admission of guilt or liability;
(c)the provision of the Act to which the infringement notice relates;
(d)the date on which the amount payable under the infringement notice was paid;
(e)a copy of the infringement notice.
Prescribed period
(4)For the purposes of subsection (1), the prescribed period is the period of 5 years beginning on the day on which the amount payable under the infringement notice was paid.
Withdrawal of infringement notice
(5)If the infringement notice is withdrawn:
(a)the entity must be removed from the register, unless the entity is otherwise required to be entered on the register; and
(b)the information specified under subsection (3) must be removed from the register in respect of the entity.
25JDEnforceable undertakings#
(1)If an authorised person mentioned in subsection 52-10(2) of the Act accepts, under Part 6 of the Regulatory Powers Act as that Part applies in relation to the provisions of the Act, an enforceable undertaking from an entity in relation to complying with a provision of the Act, then:
(a)the entity must be entered on the register; and
(b)the information specified under subsection (2) must be entered on the register in respect of the entity;
for the period prescribed under subsection (3) of this section.
Specified information
(2)For the purposes of paragraph (1)(b), the following information is specified:
(a)a statement that an authorised person has accepted an enforceable undertaking from the entity;
(b)the provision of the Act to which the enforceable undertaking relates;
(c)details of the conduct that resulted in the entity giving the enforceable undertaking;
(d)details of the enforceable undertaking;
(e)the date on which the authorised person accepted the enforceable undertaking.
Prescribed period
(3)For the purposes of subsection (1), the period prescribed is the period:
(a)beginning on the day on which the authorised person accepted the enforceable undertaking; and
(b)ending on the day that is 5 years after the day on which the enforceable undertaking is withdrawn, cancelled or expires.
24 Subparagraph 25K(1)(a)(i)
After “Board”, insert “under Division 30 of the Act”.
25 After subparagraph 25K(1)(a)(i)
Insert:
(ia)paragraph 25EA(3)(e) or (f) (which deal with suspensions and terminations under Subdivision 40-A of the Act by the Board);
(ib)paragraph 25EB(2)(d) or (e) (which deal with suspensions under Subdivision 40-D of the Act by the Board);
26 After subparagraph 25K(1)(a)(iii)
Insert:
(iiia)paragraph 25JB(2)(c) (which deals with conviction of criminal offences);
(iiib)paragraph 25JD(2)(c) (which deals with enforceable undertakings);
27 After subparagraph 25L(1)(a)(iv)
Insert:
(iva)a decision under Subdivision 40-A of the Act to suspend registration of a registered tax agent or BAS agent;
(ivb)a decision under subsection 40-40(3) of the Act not to lift a suspension of registration;
(ivc)a decision under Subdivision 40-D of the Act to extend an interim suspension;
28 Subparagraph 25L(1)(a)(v)
Omit “and”.
29 At the end of paragraph 25L(1)(a)
Add:
(vi)a determination under subsection 40-25(1) of the Act of a period during which the entity must not apply for registration;
(vii)a decision under subsection 60-125(4) of the Act to extend the period of time within which an investigation is to be completed; and
30 Subsection 25M(1) (heading)
After “against”, insert “convictions and”.
31 Paragraphs 25M(1)(a) and (b)
Before “covered decision”, insert “conviction or”.
32 Paragraph 25M(3)(a)
Before “covered decision”, insert “conviction or”.
33 Subparagraph 25M(3)(b)(ii)
Before “covered decision”, insert “conviction or”.
34 Subsection 25M(4)
Before “covered decision”, insert “conviction or”.
35 Paragraph 25M(5)(b)
Before “covered decision”, insert “conviction or”.
36 Subsection 25M(7)
Before “covered decision”, insert “conviction or”.
37 At the end of Part 7
Add:
Division 2 · Amendments made by the Tax Agent Services Amendment (Enhancing Tax Practitioners Board Sanctions) Regulations 2026
39Definitions#
In this Division:
amending regulations means the Tax Agent Services Amendment (Enhancing Tax Practitioners Board Sanctions) Regulations 2026.
commencement time means the time when the amending regulations commence.
40Application—general#
Subject to this Division, the amendments made by the amending regulations apply in relation to conduct engaged in by an entity on or after the commencement time.
Note: Item 70 of Schedule 1 to the Treasury Laws Amendment (Strengthening Accountability for Tax Adviser Misconduct and Other Measures) Act 2026 provides that the amendments to the Act made by that Schedule apply in relation to conduct engaged in on or after the commencement of that Schedule.
41Orders, suspensions and terminations by the Board#
The amendments of section 25E of this instrument made by the amending regulations apply in relation to an order made, or a suspension or termination (other than a termination under Subdivision 40-A of the Act) that occurs, on or after the commencement time in respect of conduct that occurs on or after the commencement time.
42Suspensions and terminations by Board under Subdivision 40-A of the Act#
Section 25EA of this instrument, as inserted by the amending regulations, applies in relation to a suspension or termination that occurs on or after the commencement time in respect of conduct that occurs on or after the commencement time.
43Review by the Administrative Review Tribunal#
The amendments of section 25L of this instrument made by the amending regulations apply in relation to an application made to the ART on or after the commencement time.
Sourced from the Federal Register of Legislation at legislation.gov.au, © Commonwealth of Australia, licensed under CC BY 4.0. Compilations may have been reformatted.