Document ID: chunk:federal_register_of_legislation:C2025C00107:body:0:p20
Version: federal_register_of_legislation:C2025C00107
Segment Type: other
Provision Reference: 
Character Range: 53511–56187

registration terminated, under Subdivision 40‑A; or
 (g) has had an application for registration or renewal of registration rejected under section 20‑25, other than a rejection on the ground that the Board is not satisfied that the entity meets the requirements in paragraph 20‑5(1)(b); or
 (h) has been found by the Board, after being investigated under section 60‑95, or by a Court, to have contravened this Act.
 (3) Your application must be:
 (a) in the form approved by the Board; and
 (b) accompanied by any documents that are required by the Board.

Decision
 (4) The Board must decide your application:
 (a) within 60 days of receiving your application; or
 (b) if, within 60 days of receiving your application, you and the Board agree on a longer period for the Board to decide your application—within the agreed period.
 (5) If the Board does not decide your application within the applicable period under subsection (4), the Board is taken to have rejected the application.
 (6) The Board may decide to give you approval, having regard to:
 (a) the reasons why the entity is a *disqualified entity and the circumstances relating to those reasons; and
 (b) the proposed role that the entity would perform in providing the *tax agent services on your behalf; and
 (c) the extent to which the reasons why the entity is a disqualified entity are relevant to the entity's ability to perform the proposed role to an appropriate standard of professional and ethical conduct; and
 (d) any other matters that the Board considers relevant.

Notification of decision
 (7) The Board must, within a reasonable period after its decision to give you approval or to reject your application for approval, notify you in writing of:
 (a) the decision; and
 (b) if the Board rejects your application—the reasons for the decision.
However, failure to comply with this subsection does not affect the validity of the Board's decision.

45‑10  Obligation to give notice if you are a disqualified entity
 (1) If:
 (a) you are a *disqualified entity; and
 (b) you are seeking to provide *tax agent services on behalf of a *registered tax agent or BAS agent;
you must notify the registered tax agent or BAS agent, in writing, that you are a disqualified entity before the registered tax agent or BAS agent:
 (c) enters into a contract to employ you, or use your services, to provide tax agent services on the registered tax agent or BAS agent's behalf; or
 (d) renews such a contract; or
 (e) agrees to extend such a contract.
 (2) If:
 (a) you are a *disqualified entity; and
 (b) you are seeking to enter into an *arrangement with a *registered tax agent or BAS agent in connection with the