Tax Agent Services Act 2009

PART 2 - REGISTRATION  

Division 20 - Registration  

Subdivision 20-A - Eligibility for registration  

SECTION 20-15   20-15   Criteria for determining whether an individual is a fit and proper person  
In deciding whether it is satisfied that an individual is a fit and proper person, the Board must have regard to:


(a) whether the individual is of good fame, integrity and character; and


(b) without limiting paragraph (a):


(i) whether an event described in section 20-45 has occurred during the previous 5 years; and

(ii) whether the individual had the status of an undischarged bankrupt at any time during the previous 5 years; and

(iii) whether the individual served a term of imprisonment, in whole or in part, at any time during the previous 5 years.



This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.