Document ID: chunk:federal_register_of_legislation:C2025C00107:body:0:p41
Version: federal_register_of_legislation:C2025C00107
Segment Type: other
Provision Reference: 
Character Range: 105500–108235

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 purposes of subsection (1), those regulations may do the following:
 (a) require an entity to be entered on the register for a specified period;
 (b) if an entity is required (whether by this Act or by the regulations) to be entered on the register for a period—require specified information in respect of the entity to be entered on the register for some or all of that period.

Entities that are not registered tax agents or BAS agents
 (3A) An entity that is not a *registered tax agent or BAS agent, and information in respect of such an entity:
 (a) must not be entered on the register; and
 (b) must not remain entered on the register;
except as required by this Act or by regulations made for the purposes of subsection (1).

Availability of register
 (4) The register is to be made available for inspection on the internet.

60‑140  Publication of information
  The Board must, by notifiable instrument, publish notice of the following decisions:
 (a) a decision under Subdivision 30‑B or 40‑A to terminate the registration of a *registered tax agent or BAS agent;
 (b) a decision under section 30‑25 to suspend the registration of a registered tax agent or BAS agent.

Subdivision 60‑G—Finance

Table of sections
60‑145 Tax Practitioners Board Special Account
60‑150 Credits to the Tax Practitioners Board Special Account
60‑155 Purposes of the Tax Practitioners Board Special Account

60‑145  Tax Practitioners Board Special Account
 (1) The Tax Practitioners Board Special Account is established by this section.
 (2) The Tax Practitioners Board Special Account is a special account for the purposes of the Public Governance, Performance and Accountability Act 2013.

60‑150  Credits to the Tax Practitioners Board Special Account
  There must be credited to the Tax Practitioners Board Special Account amounts equal to the following:
 (a) amounts received by the Commonwealth under this Act (other than amounts received by way of penalty or amounts related to such amounts);
 (b) amounts appropriated by the Parliament for the purposes of the Account.
Note: An Act appropriating money for expenditure out of the Consolidated Revenue Fund may contain a provision to the effect that, if any of the purposes of a special account is a purpose that is covered by an item in such an Act (whether or not the item expressly refers to the special account), then amounts may be debited against the appropriation for that item and credited to that special account.

60‑155  Purposes of the Tax Practitioners Board Special