Document ID: chunk:federal_register_of_legislation:C2025C00107:body:0:p9
Version: federal_register_of_legislation:C2025C00107
Segment Type: other
Provision Reference: 
Character Range: 25613–28371

5 years; and
 (ii) whether the individual had the status of an undischarged bankrupt at any time during the previous 5 years; and
 (iii) whether the individual served a term of imprisonment, in whole or in part, at any time during the previous 5 years.

Subdivision 20‑B—Applying for registration

Table of sections
20‑20 Application for registration
20‑25 Registration
20‑30 Board to notify you of grant of registration
20‑35 Commencement and duration of registration
20‑40 Variation of conditions of registration
20‑45 Certain events may affect your continued registration

20‑20  Application for registration
 (1) You may apply to the Board for registration, including renewal of registration, as a *registered tax agent or BAS agent.
 (2) An application must be in a form approved by the Board and must be accompanied by:
 (a) any documents that are required by the Board; and
 (b) the prescribed application fee.
 (3) The Board must give the application fee to the Commissioner, who receives the fee on behalf of the Commonwealth.
 (4) If you withdraw your application:
 (a) within 30 days after the day on which the application was made; and
 (b) before the application has been granted or refused;
the Commissioner must refund the application fee to you.

20‑25  Registration

Grant of application for registration
 (1) If you have applied to the Board for a type of registration, the Board must grant your application if you are eligible for registration of that type. Otherwise, the Board must reject your application.
 (2) The Board must decide your application within 4 months of receiving it.
 (3) If the Board does not decide your application within 4 months of receiving it, the Board is taken to have rejected your application. However, this does not apply if your application is for renewal of your registration.
Note: For renewals of registration, see section 20‑50.

Period of registration
 (4) If the Board grants your application, the Board must also determine the period for which you are registered. The period must be for at least 1 year.

Conditions of registration
 (5) If the Board considers it appropriate to do so, the Board may impose one or more conditions to which your registration is subject.

 (6) If a condition is imposed, it must relate to the subject area in respect of which you may provide *tax agent services.
 (7) In deciding whether to impose a condition, the Board must have regard to the requirements prescribed by regulations under paragraph 20‑5(1)(b) in relation to:
 (a) if you are an individual—your registration as a *registered tax agent or BAS agent; and
 (b) if you are a partnership or company—the registration of individuals who will provide *tax agent services for you.

20‑30  Board to notify you of