PART 7
-
MISCELLANEOUS
Division 70
-
Miscellaneous
Subdivision 70-B
-
Administrative review
SECTION 70-10
70-10
Administrative review
An application may be made to the Administrative Review Tribunal for review of any of the following decisions of the Board:
(a)
a decision under section
20-25
:
(i)
to reject an application for registration (including renewal of registration); or
(ii)
to specify a condition to which registration is subject;
(b)
(Repealed by No 120 of 2013)
(c)
a decision under section
20-40
to refuse to vary a condition to which registration is subject;
(d)
a decision under subsection
20-50(1)
not to determine another period for making a renewal application;
(e)
a decision under Subdivision
30-B
or
40-A
to terminate registration;
(f)
a decision under section
30-20
to make an order or to specify a time period in respect of an order;
(g)
a decision under section
30-25
to suspend registration (including a decision as to the length of the suspension);
(ga)
a decision under Subdivision
40-A
not to terminate registration;
(gb)
a decision under Subdivision
40-A
to suspend registration of a registered tax agent or BAS agent;
(h)
a decision under subsection
40-25(1)
to determine a period during which an application for registration must not be made;
(ha)
a decision under subsection
40-40(3)
not to lift a suspension of registration;
(hb)
a decision under Subdivision
40-D
to extend an interim suspension;
(hc)
a decision under section
45-5
to reject an application for approval to employ, or use the services of, a
*
disqualified entity;
(hd)
a decision under subparagraph
60-125(2)(b)(v)
that an entity, and certain information in respect of the entity, be entered on the register kept under section
60-135
for a period;
(i)
a decision under subsection
60-125(4)
to extend the period of time within which an investigation is to be completed.
History
S 70-10 amended by No 86 of 2026, s 3 and Sch 1 items 30 and 31, by inserting para (gb) and substituting para (h) to (i), applicable in relation to conduct engaged in on or after 1 October 2026. Para (h) to (i) formerly read:
(h)
a decision under section 40-25 to determine a period during which an application for registration may not be made;
(ha)
a decision under subparagraph 60-125(2)(b)(v) that an entity, and certain information in respect of the entity, be entered on the register kept under section 60-135 for a period;
(ha)
a decision under section 45-5 to reject an application for approval to employ, or use the services of, a
*
disqualified entity;
(i)
a decision under subsection 60-125(4) to extend the period of time within which an investigation is to be completed.
S 70-10 amended by No 38 of 2024, s 3 and Sch 1 item 73, by substituting
"
Administrative Review Tribunal
"
for
"
Administrative Appeals Tribunal
"
, effective 14 October 2024.
S 70-10 amended by No 37 of 2024, s 3 and Sch 3 item 10, by inserting para (ha) (first occurring), effective 1 July 2024.
S 70-10 amended by No 101 of 2023, s 3 and Sch 3 item 6, by inserting para (ha) (second occurring), effective 1 January 2024. For application provisions, see note under s
2-5
.
S 70-10 amended by No 141 of 2020, s 3 and Sch 4 item 110, by substituting
"
another
"
for
"
a shorter
"
in para (d), applicable to an application for renewal of registration whether made before, on or after 1 January 2021.
S 70-10 amended by No 120 of 2013, s 3 and Sch 2 item 23, by inserting para (ga), effective 30 June 2013.
S 70-10 amended by No 120 of 2013, s 3 and Sch 2 item 22, by repealing para (b), applicable in relation to an application for registration, including renewal of registration, as a registered tax agent, BAS agent or tax (financial) adviser that is made on or after 30 June 2013. Para (b) formerly read:
(b)
a decision under subsection
20-30(3)
to require professional indemnity insurance;