S 251BC repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010. S 251BC formerly read:
SECTION 251BC FIT AND PROPER PERSONS TO PREPARE INCOME TAX RETURNS
251BC(1)
Without limiting the generality of an expression used in this Part, but subject to this section, a person is not a fit and proper person to prepare income tax returns and transact business on behalf of taxpayers in income tax matters, as at a particular time, if:
(a)
the person is not a natural person;
(b)
both of the following conditions are satisfied:
(i)
the person was not registered as a tax agent, or as a nominee, for the purposes of this Part immediately before the commencement of section 39 of the
Taxation Laws Amendment Act (No. 2) 1988
;
(ii)
the person does not hold such qualifications (whether academic, by way of experience or otherwise) as are prescribed;
(c)
the person has not attained the age of 18 years;
(d)
the person is not of good fame, integrity and character;
(e)
the person has been convicted of a serious taxation offence during the previous 5 years; or
(f)
the person is under sentence of imprisonment for a serious taxation offence.
251BC(2)
Nothing in paragraph (1)(e) or (f) limits the generality of paragraph (1)(d).
251BC(3)
Where:
(a)
a Board is required, in considering an application for:
(i)
re-registration as a tax agent; or
(ii)
re-registration of a nominee of a tax agent;
to decide whether the Board is satisfied that a particular person is a fit and proper person to prepare income tax returns and transact business on behalf of taxpayers in income tax matters;
(b)
the person is not under sentence of imprisonment for a serious taxation offence; and
(c)
the Board is satisfied that, because of special circumstances:
(i)
a conviction of the person;
(ii)
the doing of an act or thing by the person; or
(iii)
an omission of the person;
should be disregarded;
the Board may, in making the decision referred to in paragraph (a), disregard the conviction, the doing of the act or thing or the omission, as the case requires.
251BC(4)
For the purposes of this section:
(a)
a person who has been released from serving a part of a sentence of imprisonment on parole or upon licence to be at large shall be taken to be under sentence of imprisonment during any period during which action can be taken by way of requiring the person to serve the whole or a part of the remainder of that sentence; and
(b)
a person who has been released by a court from serving the whole or a part of a sentence of imprisonment upon the person giving a good behaviour security shall be taken to be under sentence of imprisonment during any period during which action can be taken for a breach of a condition of that security.
251BC(5)
A reference in subsection (4) to a good behaviour security given by a person is a reference to a security given by the person, with or without sureties, by recognizance or otherwise, that the person will comply with conditions relating to his or her behaviour.
S 251BC inserted by No 78 of 1988.
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