Tax Agent Services Act 2009
If you have applied to the Board for a type of registration, the Board must grant your application if you are eligible for registration of that type. Otherwise, the Board must reject your application. 20-25(2)
The Board must decide your application within 6 months of receiving it. 20-25(3)
If the Board does not decide your application within 6 months of receiving it, the Board is taken to have rejected your application. However, this does not apply if your application is for renewal of your registration.
For renewals of registration, see section 20-50 .Period of registration 20-25(4)
If the Board grants your application, the Board must also determine the period for which you are registered. The period must be for at least 3 years. Conditions of registration 20-25(5)
If the Board considers it appropriate to do so, the Board may impose one or more conditions to which your registration is subject. 20-25(6)
If a condition is imposed, it must relate to the subject area in respect of which you may provide * tax agent services. 20-25(7)
In deciding whether to impose a condition, the Board must have regard to the requirements prescribed by regulations under paragraph 20-5(1)(b) in relation to: (a) (b) if you are a partnership or company - the registration of individuals who will provide * tax agent services for you.