Tax Agent Services Act 2009
Grant of application for registration
20-25(1)
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.
[ CCH Note: S 20-25(2) will be amended by No 101 of 2023, s 3 and Sch 3 item 11, by substituting " 4 months " for " 6 months " , applicable in relation to an application made on or after 1 July 2024.]
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.
Note:
For renewals of registration, see section 20-50 .
[ CCH Note: S 20-25(3) will be amended by No 101 of 2023, s 3 and Sch 3 item 11, by substituting " 4 months " for " 6 months " , applicable in relation to an application made on or after 1 July 2024.]
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.
[ CCH Note: S 20-25(4) will be amended by No 101 of 2023, s 3 and Sch 3 item 12, by substituting " 1 year " for " 3 years " , applicable in relation to an application made on or after 1 July 2024.]
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) if you are an individual - your registration as a * registered tax agent or BAS agent; and (b) if you are a partnership or company - the registration of individuals who will provide * tax agent services for you.
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