S 251KB repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010. S 251KB formerly read:
SECTION 251KB APPLICATIONS FOR REGISTRATION OR RE-REGISTRATION OF NOMINEES
251KB(1)
A person or partnership may, in an application made for the purpose, request a Board to register or re-register, as a nominee of the person or partnership for the purposes of this Part:
(a)
in the case of a partnership
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a partner or an employee of the partnership; or
(b)
in the case of a natural person or company
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an employee of the person or company.
251KB(2)
An application shall be accompanied by a lodgment fee of:
(a)
if the proposed nominee is not already registered as a nominee of the person or partnership
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$80, or such higher fee as is prescribed; or
(b)
if the proposed nominee is already registered as a nominee of the person or partnership
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$5, or such higher fee as is prescribed;
which the Board shall pay to the Commissioner.
251KB(3)
An application shall be in the approved form and shall be accompanied by such information as is required by the form to be provided.
251KB(4)
An application for re-registration as a nominee of a tax agent shall be made:
(a)
during the period:
(i)
commencing 60 days before; and
(ii)
ending 30 days before;
the day on which the existing registration ceases to be in force; or
(b)
if the Board, on request in writing made by the tax agent, allows the application to be made at a later time but before the existing registration ceases to be in force
-
before that later time.
251KB(5)
Where a Board makes a decision refusing to allow a later time for the making of an application for re-registration, the Board shall cause to be served on the applicant and on the proposed nominee a notice in writing setting out that decision and giving the reasons for that decision.
S 251KB inserted by No 78 of 1988.
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