S 251JE repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010. S 251JE formerly read:
SECTION 251JE APPLICATIONS FOR REGISTRATION OF SUCCESSOR TAX AGENTS
251JE(1)
Where:
(a)
the registration of a partnership (in this section called the
"
original partnership
"
) is terminated because of section
251JD
;
(b)
the registration of the original partnership was not suspended immediately before the termination; and
(c)
both of the following conditions are satisfied in relation to a particular natural person:
(i)
the person was a partner, and a registered nominee, of the original partnership immediately before the termination;
(ii)
the person is not an undischarged bankrupt;
the person may apply to a Board for registration as a tax agent.
251JE(2)
Where:
(a)
the registration of a partnership (in this section also called the
"
original partnership
"
) is terminated because of section
251JD
;
(b)
the registration of the original partnership was not suspended immediately before the termination; and
(c)
both of the following conditions are satisfied in relation to another partnership (in this section called the
"
new partnership
"
):
(i)
a partner was a partner, and a registered nominee, of the original partnership immediately before the termination;
(ii)
there is no partner who is an undischarged bankrupt;
the new partnership may apply to a Board for registration as a tax agent.
251JE(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.
251JE(4)
Subject to subsection (9), an application shall be made within 30 days after the termination of the registration of the original partnership.
251JE(5)
An application by a natural person may specify, as the original nominee or original nominees of the natural person, a person who, or persons each of whom:
(a)
was a registered nominee of the original partnership immediately before the termination; and
(b)
is an employee of the natural person.
251JE(6)
An application made by a new partnership shall specify, as an original nominee of the partnership, a partner of the kind referred to in subparagraph (2)(c)(i).
251JE(7)
An application made by a new partnership may specify, as an additional original nominee or original nominees of the partnership, a person who, or persons each of whom:
(a)
was a registered nominee of the original partnership immediately before the termination; and
(b)
is a partner, or an employee, of the new partnership.
251JE(8)
Where:
(a)
a Board receives a document purporting to be an application made in accordance with this section; and
(b)
the Board is of the opinion that the document is not an application made in accordance with this section;
the Board shall cause to be served on the person who lodged the document a notice in writing setting out that opinion.
251JE(9)
Where:
(a)
a Board causes to be served a notice under subsection (8) relating to a document purporting to be an application made in accordance with this section in consequence of a change in the constitution of the original partnership;
(b)
the purported application was made within 30 days after the termination of the registration of the original partnership; and
(c)
the notice under subsection (8) was served after the end of the period of 21 days after the termination of the registration of the original partnership;
the person who made the purported application may make an application under this section in consequence of the change in the constitution of the original partnership within 7 days after the day of service of the notice under subsection (8).
S 251JE inserted by No 78 of 1988.
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