Document ID: chunk:federal_register_of_legislation:F2024C00896:reg:25b:p1
Version: federal_register_of_legislation:F2024C00896
Segment Type: reg
Provision Reference: reg 25B (pt 1/2)
Character Range: 25300–27895

25B  Basic information—historical
 (1) This section applies in relation to an entity if the entity is required to be entered on the register for a period (the entry period) under:
 (a) section 25D (rejection of application for registration on integrity grounds); or
 (b) section 25E (orders, suspensions and terminations by Board); or
 (c) section 25H (Federal Court orders and injunctions); or
 (d) subsection 60‑125(2A) of the Act (which deals with findings by the Board that conduct has breached the Act).
 (2) At any time during the entry period when the entity is a registered tax agent or BAS agent:
 (a) the information specified under subsection (4) must be entered on the register in respect of the entity; and
 (b) that information must be up to date.
 (3) At any time during the entry period when the entity is a not a registered tax agent or BAS agent, if the Board possesses information of a kind specified under subsection (4) (whether or not the information is up to date), then the most up to date information of that kind that the Board possesses must be entered on the register in respect of the entity.

Historical information
 (4) For the purposes of subsections (2) and (3), the following information is specified:
 (a) if the entity has, in the previous 5 years, had a name that is not the same as the entity's current name—each name that the entity has had during the previous 5 years;
 (b) if the entity is a registered tax agent or BAS agent and has, in the previous 5 years, had a registration number that is not the same as the entity's current registration number—each registration number that the entity has had during the previous 5 years;
 (c) if the entity is not a registered tax agent or BAS agent but has, at any time in the previous 5 years, been a registered tax agent or BAS agent—each registration number that the entity has had during the previous 5 years.

Exception—risk to personal safety
 (5) Subsection (6) applies if an individual makes a request in writing to the Board that information specified under paragraph (4)(a), (b) or (c) not be entered on the register in respect of the individual, because doing so would pose a risk to the safety of the individual or the safety of a member of the individual's family.
 (6) If the Board is satisfied that:
 (a) entering that information on the register in respect of the individual would pose such a risk; and
 (b) having regard to that risk, it would not be appropriate to enter that information on the register in respect of the individual during a particular period (the non‑disclosure period);
then,