BAS AGENT LAWS > What are They? > Source Material on the Legislation
The following links are to the various legislative instruments making up the BAS Agent laws:
Tax Agent Services Act 2009 (2 March 2009)
Explanatory Memorandum to the Tax Agent Services Act 2009
Tax Agent Services (Consequential and Transitional Provisions) Act 2009 (Passed 29 October 2009)
Explanatory Statement to the Tax Agent Services (Consequential and Transitional Provisions) Act 2009
Tax Agent Services Regulations 2009 (Finalised 13 November 2009)
Explanatory Statement to the Tax Agent Services Regulations 2009
