Tax Agent Services Amendment (Register Information) Regulations 2024 (F2024L00856)
Schedule 1 Amendments
Tax Agent Services Regulations 2022
4 After Part 6
Insert:
Part 7 - Application, saving and transitional provisions
Division 1 - Amendments made by the Tax Agent Services Amendment (Register Information) Regulations 2024
27 Definitions
In this Division:
amending regulations means the Tax Agent Services Amendment (Register Information) Regulations 2024.
commencement time means the time when the amending regulations commence.
28 Basic information - historical
(1) Subsection 25B(2) of this instrument applies in relation to an entity that is a registered tax agent or BAS agent only if the most recent application by the entity for registration (including renewal of registration) as a registered tax agent or BAS agent was made on or after the commencement time.
(2) To avoid doubt, a period of 5 years referred to in subsection 25B(4) of this instrument may be a period that starts before, on or after the commencement time.
29 Application for renewal of registration
Section 25C of this instrument applies, on and after the commencement time, in relation to an application for renewal of registration that is made:
(a) on or after the commencement time; or
(b) during the period of 5 years ending immediately before the commencement time.
30 Rejection of application for registration on integrity grounds
Section 25D of this instrument applies, on and after the commencement time, in relation to a decision under section 20-25 of the Act to reject an application for registration if the decision is made on or after 1 July 2022.
31 Orders, suspensions and terminations by Board
Section 25E of this instrument applies in relation to:
(a) an order made under section 30-20 of the Act; or
(b) a suspension of registration under section 30-25 of the Act; or
(c) a termination of registration under section 30-30 or Subdivision 40-A of the Act;
if the order, suspension or termination (as the case may be) takes effect on or after 1 July 2022.
32 Applications by Board to Federal Court
Section 25G of this instrument applies, on and after the commencement time, in relation to applications made by the Board:
(a) on or after the commencement time; or
(b) during the period of 5 years ending immediately before the commencement time.
33 Federal Court orders and injunctions
Section 25H of this instrument applies, on and after the commencement time, in relation to an order or injunction mentioned in paragraph 25H(1)(a) or (b) that is made or granted by the Federal Court:
(a) on or after the commencement time; or
(b) during the period of 5 years ending immediately before the commencement time.
34 Other court findings and decisions
Section 25J of this instrument applies, on and after the commencement time, in relation to:
(a) a finding made by the Federal Court, as mentioned in paragraph 25J(2)(a); or
(b) a finding of contempt made by the Federal Court, or another court, as mentioned in paragraph 25J(3)(a) or (b); or
(c) a finding or decision made by the Federal Court, or another court, as mentioned in paragraph 25J(4)(a) or (b);
if the finding or decision (as the case may be) is made:
(d) on or after the commencement time; or
(e) during the period of 5 years ending immediately before the commencement time.
35 Review by the Administrative Appeals Tribunal
(1) Section 25L of this instrument applies, on and after the commencement time, in relation to a review application that is made before, on or after the commencement time.
(2) If:
(a) on or after the commencement time, the Board considers that it is appropriate to enter particular information on the register in respect of an entity, as mentioned in paragraph 25L(3)(b); and
(b) immediately before the commencement time, that information was already entered on the register in respect of the entity;
then subsection 25L(4) is taken to provide that the period during which that information is entered on the register must not extend beyond the end of the period of 5 years starting on the day when that information was first entered on the register prior to the commencement time.
36 Information about appeals
Section 25M of this instrument applies, on and after the commencement time, in relation to an appeal mentioned in subsection 25M(1) or (3) that is made before, on or after the commencement time.
37 Sufficient number individuals for partnerships and companies
Section 25N of this instrument applies in relation to an application by a partnership or company under section 20-20 of the Act for registration (including renewal of registration) if the application is made on or after the commencement time.
38 Entry periods that start before the commencement time
If, apart from this section, a provision of this instrument inserted by the amending regulations would require information to be entered on the register for a period (the entry period ) that includes a time that occurs before the commencement time, then the provision is taken to require the information to be entered on the register only for so much of the entry period as occurs after the commencement time.