Document ID: chunk:federal_register_of_legislation:F2024C00896:reg:25d:p2
Version: federal_register_of_legislation:F2024C00896
Segment Type: reg
Provision Reference: reg 25D (pt 2/2)
Character Range: 31174–33048

25J (other court findings and decisions);
 (iii) the rejection time is within the period mentioned in subparagraph (ii) of this paragraph; or
 (d) all of the following apply:
 (i) at the rejection time, the entity is not a registered tax agent or BAS agent (regardless of whether the entity has previously been a registered tax agent or BAS agent);
 (ii) on or before the rejection time, the Board made an application to the Federal Court for an order under Subdivision 50‑C of the Act, or an injunction under Subdivision 70‑A of the Act, in relation to the entity;
 (iii) immediately before the rejection time, the Federal Court had not decided the application; or
 (e) both of the following apply:
 (i) at the rejection time, the entity is not a registered tax agent or BAS agent, but has previously been a registered tax agent or BAS agent;
 (ii) the Board is satisfied that it would be appropriate to enter the information specified under subsection (3) of this section on the register in respect of the entity for the period of 5 years starting on the day when the Board rejected the entity's registration application.
Note: For rejection time, see subsection (4).

Specified information
 (3) For the purposes of paragraph (1)(e), the following information is specified:
 (a) a statement to the effect that the Board has decided to reject the entity's registration application;
 (b) the date on which the Board decided to reject the entity's registration application;
 (c) the reason mentioned in subparagraph (1)(c)(i), (ii) or (iii) (whichever applies) for the Board's decision to reject the entity's registration application.

Definitions
 (4) In this section:
rejection time, in relation to an entity, means the time when the Board decided to reject the entity's application for registration as a registered tax agent or BAS agent, as mentioned in paragraph (1)(a).