Document ID: chunk:federal_register_of_legislation:F2024C00896:reg:25l:p1
Version: federal_register_of_legislation:F2024C00896
Segment Type: reg
Provision Reference: reg 25L (pt 1/2)
Character Range: 49109–51737

25L  Review by the Administrative Review Tribunal

Scope of this section
 (1) This section applies in relation to an entity if:
 (a) the Board makes a decision (a reviewable decision) of any of the following kinds in relation to an entity:
 (i) a decision under section 20‑25 of the Act to reject an application by the entity for registration (including renewal of registration) as a registered tax agent or BAS agent, where paragraphs 25D(1)(b) and (c) of this instrument apply in relation to the entity and the decision;
 (ii) a decision under section 30‑20 of the Act to make an order in relation to the entity;
 (iii) a decision under section 30‑25 of the Act to suspend registration of the entity;
 (iv) a decision under section 30‑30 or Subdivision 40‑A of the Act to terminate registration of the entity;
 (v) a decision under subparagraph 60‑125(2)(b)(v) of the Act that the entity, and certain information in respect of the entity, be entered on the register for a period; and
 (b) because of the reviewable decision, the Act or this instrument requires certain information to be entered on the register in respect of the entity for a period (the entry period); and
 (c) before the end of the entry period, an application (a review application) is made to the ART for review of the reviewable decision.
Note: The application mentioned in paragraph (c) need not be made by the entity referred to in paragraphs (a) and (b).

Information on the register
 (2) A statement to the effect that the review application has been made, and any details of the review application that the Board considers appropriate, must be entered on the register in respect of the entity until:
 (a) the review application is withdrawn or discontinued; or
 (b) the ART makes a decision on review in relation to the reviewable decision; or
 (c) the end of the entry period mentioned in paragraph (1)(b);
whichever occurs first.
Note: For decision on review, see subsection (7).
 (3) If the ART makes a decision on review in relation to the reviewable decision, then:
 (a) the Board must make any updates to the register that are needed, in light of the decision on review, to ensure compliance with the Act and this instrument; and
 (b) in addition, but subject to subsections (4) and (5), if the Board considers that it is appropriate to enter on the register, in respect of the entity, any particular information relating to the reviewable decision, or to the review by the ART, then the Board must enter that information on the register in respect of the entity for such a period as the Board considers appropriate.
 (4) The period referred to