Document ID: chunk:federal_register_of_legislation:C2025C00107:body:0:p10
Version: federal_register_of_legislation:C2025C00107
Segment Type: other
Provision Reference: 
Character Range: 28134–30891

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 grant of registration

Notification of decision
 (1) The Board must, within 30 days of its decision to grant or reject your application for registration, notify you in writing of:
 (a) the decision; and
 (b) if the Board rejects your application—the reasons for the decision; and
 (c) if the Board grants your application—the following:
 (i) the period of your registration;
 (ii) any conditions to which your registration is subject.
However, failure to comply does not affect the validity of the Board's decision.
 (2) The Board must also notify the Commissioner of the Board's decision.

Professional indemnity insurance
 (3) If the Board grants your application, the Board may, by written notice, require you to maintain professional indemnity insurance as specified in the notice. The notice may be given to you at the same time as the notice referred to in subsection (1), or subsequently.

20‑35  Commencement and duration of registration
  Your registration:
 (a) commences:
 (i) if it is a renewal of your registration—on the day after the day on which your previous registration expired; or
 (ii) in any other case—on the day specified in the notice given under subsection 20‑30(1); and
 (b) expires at the end of the period determined by the Board, unless it is terminated before that time.
Note: Registration may be terminated under Subdivision 30‑B or 40‑A.

20‑40  Variation of conditions of registration
 (1) The Board may vary a condition to which your registration as a *registered tax agent or BAS agent is subject if:
 (a) you make an application for variation of the condition; and
 (b) the Board is satisfied that it is appropriate to vary the condition.
 (2) Your application must be:
 (a) in a form approved by the Board; and
 (b) accompanied by any information or documents that are required by the Board.

20‑45  Certain events may affect your continued registration
 (1) The following events may affect your continued registration as a *registered tax agent or BAS agent:
 (a) you are convicted of a *serious taxation offence;
 (b) you are convicted of an offence involving fraud or dishonesty;
 (c) you are penalised for being a *promoter of a *tax exploitation scheme;
 (d) you are penalised for implementing a *scheme that has been promoted on the basis of conformity with a *public ruling, *private ruling or *oral ruling in a way that is materially different from that described in the ruling;
 (da) you are penalised for promoting on the basis of conformity with a public ruling, private