Document ID: chunk:federal_register_of_legislation:F2024L00856:clause:1_25d:p1
Version: federal_register_of_legislation:F2024L00856
Segment Type: clause
Provision Reference: sch 1 cl 25D (pt 1/2)
Character Range: 7232–9846

25D  Rejection of application for registration on integrity grounds
 (1) If:
 (a) the Board has, under section 20‑25 of the Act, decided to reject an application (a registration application) by an entity for registration (including renewal of registration) as a registered tax agent or BAS agent; and
 (b) subsection (2) of this section applies in relation to the entity; and
 (c) the Board decided to reject the entity's registration application because (or in part because):
 (i) if the entity is an individual—the Board was not satisfied that the individual met the requirement set out in paragraph 20‑5(1)(a) of the Act; or
 (ii) if the entity is a partnership—the Board was not satisfied that the partnership met a requirement set out in subparagraph 20‑5(2)(a)(ii), (b)(i) or (b)(iii) of the Act; or
 (iii) if the entity is a company—the Board was not satisfied that the company met a requirement set out in paragraph 20‑5(3)(a) or (c) of the Act;
then:
 (d) the entity must be entered on the register; and
 (e) the information specified under subsection (3) of this section must be entered 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: The requirements mentioned in subparagraphs (c)(i), (ii) and (iii) of this subsection either impose a fit and proper person test on the entity (or a related entity), or require the entity (or a related entity) not to have been convicted of certain offences during the previous 5 years.

When is an entity covered?
 (2) This subsection applies in relation to the entity if:
 (a) at the rejection time, the entity is a registered tax agent or BAS agent; or
 (b) 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 rejection time is within the period of 5 years starting on the day when the entity last ceased to be a registered tax agent or BAS agent; or
 (c) 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) the entity is required to be entered on the register for a period under section 25H (Federal Court orders and injunctions) or 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