Tax Agent Services Act 2009

PART 2 - REGISTRATION  

Division 20 - Registration  

Subdivision 20-B - Applying for registration  

SECTION 20-25   REGISTRATION  
Grant of application for registration

20-25(1)    
If you have applied to the Board for a type of registration, the Board must grant your application if you are eligible for registration of that type. Otherwise, the Board must reject your application.

20-25(2)    
The Board must decide your application within 4 months of receiving it.

20-25(3)    
If the Board does not decide your application within 4 months of receiving it, the Board is taken to have rejected your application. However, this does not apply if your application is for renewal of your registration.

Note:

For renewals of registration, see section 20-50 .

Period of registration

20-25(4)    
If the Board grants your application, the Board must also determine the period for which you are registered. The period must be for at least 1 year.

Conditions of registration

20-25(5)    
If the Board considers it appropriate to do so, the Board may impose one or more conditions to which your registration is subject.

20-25(6)    
If a condition is imposed, it must relate to the subject area in respect of which you may provide * tax agent services.

20-25(7)    
In deciding whether to impose a condition, the Board must have regard to the requirements prescribed by regulations under paragraph 20-5(1)(b) in relation to:

(a)    

if you are an individual - your registration as a * registered tax agent or BAS agent; and

(b)    if you are a partnership or company - the registration of individuals who will provide * tax agent services for you.