Document ID: chunk:federal_register_of_legislation:C2025C00107:body:0:p40
Version: federal_register_of_legislation:C2025C00107
Segment Type: other
Provision Reference: 
Character Range: 102898–105712

persons, in writing, of the decision or finding:
 (i) the entity affected by the decision or finding;
 (ii) the complainant (if any);
 (iia) any professional association accredited by the Board under the regulations of which the entity is a member;
 (iii) if the decision or finding is relevant to the administration of the *taxation laws (other than this Act)—the Commissioner;
 (iv) if the decision or finding concerns a *registered tax agent in relation to providing a *tax (financial) advice service—*ASIC; and
 (d) give, in writing, the reasons for the decision to:
 (i) the entity affected by the decision; and
 (ia) if subparagraph (c)(iia) applies—the relevant professional association; and
 (ii) if subparagraph (c)(iii) applies—the Commissioner; and
 (iii) if subparagraph (c)(iv) applies—*ASIC.
 (9) If the Board determines a longer period under subsection (4), the Board must, within 30 days of making the determination:
 (a) notify the entity affected by the determination, in writing, of the determination; and
 (b) give, in writing, the reasons for the determination.

Definitions
 (10) In this section, register means the register kept under section 60‑135.

Subdivision 60‑F—Public reporting obligations of the Board

Table of sections
60‑130 Annual report
60‑135 Register
60‑140 Publication of information

60‑130  Annual report
 (1) The *Chair must, as soon as practicable after the end of each *financial year, prepare and give to the Minister, for presentation to the Parliament, a report on its operations during that year.
Note: See also section 34C of the Acts Interpretation Act 1901, which contains extra rules about annual reports.
 (2) The *Chair must also set out in the report, in relation to each general category of offence and in relation to each *law enforcement agency:
 (a) the number of occasions (if any) during the year on which the Board was requested by, or on behalf of, the head of the agency to disclose information under subsection 70‑40(4) to *authorised law enforcement agency officers; and
 (b) the number of occasions (if any) during the year on which information was disclosed under that subsection to authorised law enforcement agency officers.

60‑135  Register
 (1) The Board must establish, and maintain, a register of entities in accordance with this Act and the regulations made for the purposes of this subsection.
 (2) Each entity that is a *registered tax agent or BAS agent must be entered on the register for the period during which the entity is a registered tax agent or BAS agent.
Note: Another provision of this Act, or regulations made for the purposes of subsection (1), may require an entity that is not a registered tax agent or BAS agent to be entered on the register for a period.
 (3) Without limiting the regulations that may be made for the