Income Tax Assessment Act 1936

Pt VIIA repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010.

Pt VIIA originally inserted by No 10 of 1943.

Div 3 repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010.

Div 3 heading inserted by No 78 of 1988.

Subdiv A repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010.

Subdiv A heading inserted by No 78 of 1988.

S 251JA repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010. S 251JA formerly read:

SECTION 251JA ORIGINAL REGISTRATION OF TAX AGENTS  
251JA(1)
The Board shall register the applicant as a tax agent if the applicant satisfies the Board that:

(a) if the applicant is a natural person:

(i) the applicant is a fit and proper person to prepare income tax returns and transact business on behalf of taxpayers in income tax matters; and

(ii) the applicant is not an undischarged bankrupt;

(b) if the applicant is a partnership:

(i) a partner specified in the application as the original nominee of the partnership is a fit and proper person to prepare income tax returns and transact business on behalf of taxpayers in income tax matters;

(ii) in the case of each partner who is a natural person - the partner:

(A) has attained the age of 18 years at the date on which the application is made; and

(B) is of good fame, integrity and character;

(iii) in the case of each partner that is a company - each executive officer of the company:

(A) has attained the age of 18 years at the date on which the application is made; and

(B) is of good fame, integrity and character; and

(iv) there is no partner who is an undischarged bankrupt; or

(c) if the applicant is a company:

(i) a person employed by the company and specified in the application as the original nominee of the company is a fit and proper person to prepare income tax returns and transact business on behalf of taxpayers in income tax matters;

(ii) each executive officer of the company:

(A) has attained the age of 18 years at the date on which the application is made; and

(B) is of good fame, integrity and character;

(iii) except where the company is an authorised trustee company - the company is a company in which qualified directors have a substantial interest; and

(iv) the company has not gone into liquidation.

251JA(2)
The Board shall refuse to register the applicant in any other case.

251JA(3)
Where a Board makes a decision refusing to register an applicant as a tax agent, the Board shall cause to be served on the applicant a notice in writing setting out that decision and giving the reasons for that decision.

S 251JA and Subdivisions B to G substituted for former s 251JA by No 78 of 1988. Former s 251JA amended by No 51 and 216 of 1973 and inserted by No 11 of 1947.