Tax Agent Services Act 2009

PART 2 - REGISTRATION  

Division 20 - Registration  

Subdivision 20-B - Applying for registration  

SECTION 20-25   REGISTRATION   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.

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 .

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. 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, BAS agent or tax (financial) adviser; 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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