BAS AGENT LAWS > What are They?
A concise, plain English summary of the BAS Agent laws.
Source Material on the Legislation
Links to the three legislative instruments that make up the BAS Agent Laws, together with the Explanatory Memorandums that apply to each.
A background on the journey of the legislation since it was first announced in early 2007
Tax Practitioners Board Web Site
The Tax Practitioners Board will regulate the provision of tax agent services (including BAS Agents) under the Tax Agent Services Act 2009. The Board’s web site contains, among other things, a number of independent FAQs and Fact Sheets.
