Tax Agent Services Act 2009
The Board may only make a decision without meeting if the Board determines that the decision may be made in that way.
60-75(2)
If the Board determines that a decision may be made without meeting, a decision is taken to have been made at a Board meeting if:
(a) a majority of the Board indicate agreement with the proposed decision in accordance with the method determined by the Board under subsection (3); and
(b) all * Board members were informed of the proposed decision, or reasonable efforts were made to inform all Board members of the proposed decision.
60-75(3)
The Board may determine the method by which * Board members are to indicate agreement with proposed decisions.
60-75(4)
The Board must keep a record of decisions made in accordance with this section.
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