S 251KC repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010. S 251KC formerly read:
SECTION 251KC REGISTRATION AND RE-REGISTRATION OF NOMINEES OF TAX AGENTS
251KC(1)
The Board shall register or re-register the proposed nominee as a nominee of the tax agent for the purposes of this Part if the Board is satisfied that the proposed nominee is a fit and proper person to prepare income tax returns and transact business on behalf of taxpayers in income tax matters.
251KC(2)
The Board shall refuse to register or re-register the proposed nominee in any other case.
251KC(3)
Where the Board makes a decision refusing to register or re-register a proposed nominee, 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.
251KC(4)
Where:
(a)
a Board makes a decision refusing to re-register a proposed nominee as a nominee of a tax agent;
(b)
notice of that decision was served on the proposed nominee at a time (in this subsection called the
"
notice time
"
) after the time (in this subsection called the
"
expiry time
"
) when the existing registration ceased to be in force; and
(c)
the tax agent was registered during the whole or a part of the period (which whole or part is in this subsection called the
"
post-expiry period
"
) commencing at the expiry time and ending at the notice time;
the proposed nominee shall be taken to have been registered as a nominee of the tax agent during the post-expiry period.
S 251KC inserted by No 78 of 1988.
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