Reg 161 repealed by SLI No 334 of 2009, reg 3 and Sch 1 item 1, effective 1 March 2010. Reg 161 formerly read:
REGULATION 161 REGISTER OF TAX AGENTS
161(1)
Each Board must maintain a register in which it must enter the relevant particulars in respect of each person or partnership that is a registered tax agent having a place of business in the State (within the meaning of Part
VIIA
of the Act) for which the Board is constituted.
161(2)
For the purposes of subregulation (1), the following are the relevant particulars:
(a)
the full name of the person or, in the case of a partnership, the firm name of the partnership;
(b)
if the registered tax agent is a person who practises under a name other than the person's own name
-
the name under which the person practises;
(c)
the address of the principal place where the registered tax agent practises as a registered tax agent and the address of other places (if any) at which the tax agent so practises;
(d)
the full name of all nominees (if any) of the registered tax agent;
(e)
particulars of any suspension under section
251K
of the Act of the registration of the registered tax agent.
161(3)
Where any particular entered in the register in relation to a registered tax agent or a nominee of a registered tax agent is no longer correct, the registered tax agent must notify the Board of that fact as soon as practicable.
161(4)
Upon receipt of notification from a registered tax agent under subregulation (3), the Board must make such alterations to the register as is appropriate in the circumstances.
161(5)
Where the registration of:
(a)
a tax agent:
(i)
is terminated under section 251JD, 251JK or 251JM of the Act;
(ii)
is surrendered under section 251JH of the Act; or
(iii)
is cancelled under section 251K of the Act; or
(b)
a nominee of a registered tax agent is cancelled under section
251KE
of the Act;
the Board must make such alterations to the register as is appropriate in the circumstances.
161(6)
A person may inspect the register and make copies of, or take extracts from, the register.
Reg 161, formerly reg 58K, renumbered by SR No 192 of 1990.
Regulation substituted for former reg 58K by SR No 262 of 1988.
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