S 251JB repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010. S 251JB formerly read:
SECTION 251JB APPLICATIONS FOR RE-REGISTRATION OF TAX AGENTS
A registered tax agent may apply to the Board by which the tax agent was registered for re-registration.
An application shall be accompanied by a lodgment fee of $40, or such higher fee as is prescribed, which the Board shall pay to the Commissioner.
An application shall be in the approved form and shall be accompanied by such information as is required by the form to be provided.
An application for re-registration as a tax agent shall be made:
during the period:
commencing 60 days before; and
the day on which the existing registration ceases to be in force; or
ending 30 days before;
if the Board, on request in writing made by the tax agent, allows the application to be made at a later time but before the existing registration ceases to be in force
before that later time.
Where a Board makes a decision refusing to allow a later time for the making of an application for re-registration, 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 251JB inserted by No 78 of 1988.