ATL102 Tax Agent Services Act 2009 (TASA) including the Code of Professional Conduct (Code)

Persons providing a business activity statement (BAS) service for a fee or other reward must be registered by the Tax Practitioners Board (TPB), and this unit is currently cited as meeting one of the TPB education requirements for registration. Other conditions apply, including a designated period of experience. Persons seeking agent registration should check current registration requirements with the TPB, as registration requirements are reviewed regularly.

The Tax Practitioners Board (Board) are responsible for the application of the Tax Agent Services Act 2009 (TASA), and require registered agents to meet their obligations under the Act, including the requirement to maintain current knowledge of the TASA, including the Code of Professional Conduct (the Code) in order to fully meet the requirements of ongoing registration. 

This unit, with the appropriate assessment methods as set by the Tax Practitioners Board, meet the requirements for “a course in Tax Agent Services Act 2009 (TASA), including the Code of Professional Conduct that is approved by the Board”.

Licensing/Regulatory Information
Work functions in the occupational areas where this unit applies are subject to regulatory requirements.

ENROL NOW and learn how to interpret and comply with the provisions of the TASA 2009, including the Code.

Successful candidates will receive a TPB recognised Statement of Achievement.

The aim of this course is to impart an understanding of the Tax Practitioners Board (Board) requirements in relation to required knowledge and the application of the TASA, including the Code of Professional Conduct. You will  learn how to interpret and comply with the provisions of the legislative and regulatory regime applicable to registered practitioners.

Topics covered:

• The Objective of the Tax Agent Services Act 2009 (TASA)
• Registration process and eligibility requirements including:
  • the fit and proper person requirement
  • registration for individuals and companies
  • prescribed qualifications and experience requirements
  • relevant transitional provisions.
• The Code of Professional Conduct
• The underlying content of the professional and ethical standards required of registered Tax and BAS Agents that are contained in the Code (Section 30-10 of the TASA)
• Administrative sanctions that may be imposed in the event of a breach of the code
• Civil penalty provisions and contraventions applicable to the conduct of registered Agents
• Civil penalty provisions and contraventions that apply to the conduct of entities that are not registered tax Agents
• The TPB’s power to apply to the Federal Court for injunctions
• An Agent’s obligation to notify the TPB of any changes in circumstances
• Providing BAS Services.

There are no formal requirements applicable to enrolling in this course. Applicants must; however, demonstrate they meet the requirements listed below:

• At least 18 years of age at the time of enrolment
• Access to a computer and internet connection
• Good language, literacy & numeracy skills.

This unit provides a firm understanding of the obligations that registered practitioners have as imposed under the Tax Agent Services Act 2009 (TASA). The unit has a key focus on the Code of Professional Conduct (Code), the obligations of registered practitioners and practical guidance on how to adhere to the compliance rules.

On successful completion of this course, the student will be awarded a TPB recognised Certificate of Achievement.

The program is ideal for those who are:

• Aiming for registration with the Tax Practitioners Board
• Contract or employed bookkeepers or accountants requiring CPE
• Individuals who have chosen to improve their knowledge on the TASA 2009.

Recognition of Prior Learning (RPL) is not available for this unit.

Online study offers complete flexibility affording students the ability to study anytime and anywhere that suits their schedule. The team of educators at My CPE are committed to supporting you through your chosen program and are keen to help you succeed. All students have unlimited online access to their allocated Assessor during business hours. There are no requirements to attend any classes during this program.

If throughout your program you need assistance on study-related matters or student support-related matters, you can contact our office via your e-Learning portal. Our dedicated team are available to assist with any questions you may have in relation to:

• How to enrol in a course
• Payment options
• Terms and conditions
• Course curriculum
• RPL process
• Assessment processes
• Extensions and applicable fees
• Administration queries.

The examination is structured to include a variety of styles to cater for the learning needs of a broad range of students and provide you with the best opportunity for success. Examinations are completed via our online student portal in accordance with the Examination Conditions below.

Assessment methods may include any combination of:

• Multiple choice questions
• Case Studies
• Examination.

Examination Conditions:

• The examination must be undertaken under independent supervision to comply with the conditions set by the TPB where the unit is required for initial registration
• Examination duration: 150 Minutes
• Students are afforded two attempts only to pass the examination
• A pass mark of 85% or higher is required to successfully complete this unit and be awarded the Certificate.

The TASA 2009 Examination must be undertaken under independent supervision to comply with the conditions set by the Tax Practitioners Board where the unit is required for initial registration.

The TASA 2009 Examination must be undertaken under independent supervision to comply with the conditions set by the Tax Practitioners Board where the unit is required for initial registration.

Supervisory conditions are not applicable to registered practitioners who are completing the unit as a CPE activity.