Commonwealth Numbered Regulations

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TAX AGENT SERVICES REGULATIONS 2022 (F2022L00238) - REG 8

Recognition of association

             (1)  If an association makes an application in accordance with section 7, the Board must consider the application as soon as practicable and decide:

                     (a)  to recognise the association under subsection (2) or (3) of this section; or

                     (b)  to refuse to recognise the association.

Note:          A decision to refuse to recognise an association is a reviewable decision (see section 18).

             (2)  The Board must recognise the association as a recognised BAS agent association if the Board is satisfied that the association meets the requirements in clauses 101 to 109 of Part 1 of Schedule 1.

             (3)  The Board may also recognise the association as a recognised BAS agent association if:

                     (a)  the Board is satisfied that the association meets the requirements in clauses 101 to 107 of Part 1 of Schedule 1; and

                     (b)  the Board considers it appropriate to recognise the association having regard to:

                              (i)  the purposes of this instrument and the Act; and

                             (ii)  the role of recognised BAS agent associations.

             (4)  If the Board recognises the association as a recognised BAS agent association under subsection (2) or (3), the Board must give the association written notice of the decision.



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