Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 (114 of 2009)

Schedule 2   Transitional provisions

Part 5   Review of decisions

18   Rights of review of certain decisions

(1) Despite the repeal of section 251QA of the old law by Schedule 1 to this Act, an application may be made to the Administrative Appeals Tribunal under that section for review of any of the following decisions:

(a) a decision by a Tax Agents’ Board made before commencement under a provision of the old law if, at commencement, the period for making an application for review has not ended;

(b) a decision by the Board to reject an application for registration decided in accordance with section 251JA of the old law under paragraph 6(1)(c) of this Schedule;

(c) a decision by the Board to reject an application for re-registration decided in accordance with section 251JC of the old law under paragraph 7(1)(c) of this Schedule;

(d) a decision by the Board to refuse a request to allow an application for re-registration to be made at a later time in accordance with section 251JB of the old law under paragraph 7(5)(c) of this Schedule;

(e) a decision by the Board to reject an application for registration decided in accordance with section 251KC of the old law under paragraph 8(1)(c) of this Schedule;

(f) a decision by the Board to reject an application for re-registration decided in accordance with section 251KC of the old law under paragraph 9(1)(c) of this Schedule;

(g) a decision by the Board to refuse a request to allow an application for re-registration to be made at a later time in accordance with section 251KB of the old law under paragraph 9(5)(c) of this Schedule;

(h) a decision by the Board to suspend or cancel the registration of an entity after investigating the entity in accordance with the new law as referred to in item 17 of this Schedule.

(2) To avoid doubt, an application may be made to the Administrative Appeals Tribunal under section 70-10 of the new law for review of any of the following decisions of the Board:

(a) a decision under section 20-25 of the new law, as applied by one of the following provisions of this Schedule, to specify a condition to which registration is subject:

(i) paragraph 4(2)(a);

(ii) paragraph 5(3)(a);

(iii) paragraph 5(4)(a);

(iv) subparagraph 6(1)(d)(i);

(v) subparagraph 7(1)(d)(i);

(vi) subparagraph 8(1)(d)(i);

(vii) subparagraph 9(1)(d)(i);

(viii) subparagraph 10(3)(f)(i);

(b) a decision under section 20-30 of the new law, as applied by one of the following provisions of this Schedule, to require professional indemnity insurance to be maintained:

(i) paragraph 4(2)(b);

(ii) paragraph 5(3)(b);

(iii) paragraph 5(4)(b);

(iv) subparagraph 6(1)(d)(ii);

(v) subparagraph 7(1)(d)(ii);

(vi) subparagraph 8(1)(d)(ii);

(vii) subparagraph 9(1)(d)(ii);

(viii) subparagraph 10(3)(f)(ii);

(c) a decision under subsection 60-125(4) of the new law, as applied by subparagraph 17(1)(b)(ii) of this Schedule, to extend the period of time within which an investigation is to be completed.