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TAX AGENT SERVICES REGULATIONS 2009 (SLI NO 314 OF 2009) - REG 4

Recognition as recognised BAS agent association

         (1)   In these Regulations, an organisation is a recognised BAS agent association if:

                (a)    the organisation applies to the Board for recognition in accordance with this regulation; and

               (b)    the Board decides to recognise the organisation in accordance with this regulation.

         (2)   The organisation must make the application using a form approved by the Board for this subregulation.

Decision about recognition

         (3)   As soon as practicable after receiving an application, the Board must consider the application and decide whether to recognise the organisation.

         (4)   If each of the requirements set out in Part 1 of Schedule 1 exists in relation to the organisation, the Board must:

                (a)    decide to recognise the organisation; and

               (b)    notify the organisation, in writing, of the decision; and

                (c)    publish a notice of the decision on the Board's website.

         (5)   For the period of 3 years starting when this regulation commences, if the requirement in item 109 of Schedule 1 is the only requirement that does not exist in relation to the organisation, the Board must:

                (a)    decide to recognise the organisation; and

               (b)    comply with paragraphs (4) (b) and (c).

         (6)   If either or both of the requirements in item 108 or 109 of Schedule 1 are the only requirements that do not exist in relation to the organisation, and subregulation (5) does not apply:

                (a)    the Board may, having regard to:

                          (i)    the purposes of the Act; and

                         (ii)    the role of recognised BAS agent associations under these Regulations;

                        decide to recognise the organisation; and

               (b)    if the Board decides to recognise the organisation -- the Board must comply with paragraphs (4) (b) and (c).

         (7)   If 1 or more of the requirements set out in Part 1 of Schedule 1 do not exist in relation to the organisation, and the Board does not decide to recognise the organisation in accordance with subregulation (5) or (6), the Board must:

                (a)    refuse to recognise the organisation; and

               (b)    notify the organisation, in writing, of the decision and the reasons for the decision.

Termination of recognition

         (8)   The Board must act under subregulations (9) and (10):

                (a)    if the Board believes that 1 or more of the requirements set out in Part 1 of Schedule 1 have ceased to exist in relation to a recognised BAS agent association; or

               (b)    if:

                          (i)    the association was recognised in accordance with subregulation (5); and

                         (ii)    the requirement in item 109 of Schedule 1 does not exist in relation to the organisation at the end of the period of 3 years starting when this regulation commences; or

                (c)    if:

                          (i)    the association was recognised in accordance with subregulation (6); and

                         (ii)    the Board no longer considers it appropriate to recognise the association, having regard to:

                                   (A)     the purposes of the Act; and

                                   (B)     the role of recognised BAS agent associations under these Regulations.

         (9)   If subregulation (8) applies, the Board must:

                (a)    notify the recognised BAS agent association, in writing, that subregulation (8) applies, and identify the reasons why the subregulation applies; and

               (b)    invite the recognised BAS agent association to make a written submission to the Board about whether the association's recognition should be terminated, within a reasonable period specified in the notification; and

                (c)    as soon as practicable after the end of the period, consider whether the association's recognition should be terminated, having regard to any submission made by the recognised BAS agent association.

       (10)   If the Board is satisfied, after acting under subregulation (9), that the organisation's recognition as a recognised BAS agent association should be terminated, the Board must:

                (a)    terminate the organisation's recognition; and

               (b)    notify the organisation, in writing, of the decision and the reasons for the decision; and

                (c)    publish on its website a statement that it has terminated the recognition of the organisation.

Review of decisions

       (11)   Application may be made to the Administrative Appeals Tribunal for review of:

                (a)    a decision of the Board under paragraph (7) (a) to refuse to recognise an organisation as a recognised BAS agent association; and

               (b)    a decision of the Board under paragraph (10) (a) to terminate the recognition of a recognised BAS agent association.



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