What is the new legislation?  When d"s the new legislation take effect? When will the new regulations be available? When will the Tax Practitioners Board be established?
What is a tax agent? What is a tax agent service? What is a taxation law? 
Who can be registered as a tax agent? When can I apply to register as a tax agent under the new legislation? How do I register as a tax agent under the new legislation? What are the proposed application fees for tax agent registration? Do I need an Australian business number (ABN) to register as a tax agent? 
What are the requirements for registration as a tax agent under the new legislation? What is fit and proper? What are the proposed qualifications and experience requirements for tax agents under the new legislation? What d"s relevant experience for tax agents mean? What d"s a sufficient number of individuals for partnerships and companies mean? What is a recognised professional association? Do you need to be a member of a professional association to be registered? If I am a registered tax agent, do I need to register separately to provide BAS services? Can the board impose conditions on the registration of a tax agent?
What happens to a tax agent’s existing registration under the new legislation? What happens to a tax agent nominee’s existing registration under the new legislation? What will happen to pre-1988 tax agents and nominees under the new legislation? Will there be transitional arrangements for registration of tax agents? 
 
What are a tax agent’s legal responsibilities?  What is the code of professional conduct? D"s the new legislation require a tax agent to audit clients’ records? Will a tax agent need professional indemnity insurance?  What are the civil penalty provisions? Need more information?