Commonwealth Numbered Regulations Commonwealth Numbered RegulationsRegistered entities
(1) For the purposes of subsection 60-135(2) of the Act, the register established under subsection 60-135(1) of the Act must include the following information for each entity that is a registered tax agent or registered BAS agent:
(a) the name of the entity;
(b) the contact details of the entity;
(c) any relevant professional affiliation of the entity;
(d) the duration of the registration of the entity;
(e) any condition to which the registration of the entity;
(f) any sanction (other than a caution or termination) that has been imposed by the Board on the entity.
Note: Subsection (3) explains the information that must be placed on the register of entities in relation to the termination of the registration of a registered tax agent or registered BAS agent.
(2) Information on the register that relates to a sanction (other than a caution or termination) that has been imposed by the Board on a registered tax agent or registered BAS agent must be kept on the register for the longer of:
(a) 12 months starting on the day on which the sanction is imposed; or
(b) the period during which the sanction has effect.
Terminated entities
(3) For the purposes of subsection 60-135(2) of the Act, the register must include the following information for each entity whose registration as a registered tax agent or a registered BAS agent has been terminated:
(a) the name of the entity;
(b) the contact details of the entity;
(c) the date of effect of the termination of the entity's registration;
(d) the reason for the termination of the entity's registration.
Other information
(4) The register may include other information that is relevant to the operation of the arrangements for the registration of tax agents and BAS agents.