12Register of registered and deregistered tax agents and BAS agents

#### 12 Register of registered and deregistered tax agents and BAS agents (1) For subsection 60‑135(2) of the Act, the register of registered tax agents and BAS agents required by paragraph 60‑135(1)(a) of the Act must include the following information for each registered tax agent and BAS agent: (a) the name of the registered tax agent or BAS agent; (b) the contact details of the registered tax agent or BAS agent; (c) any relevant professional affiliation of the registered tax agent or BAS agent; (d) the duration of the registration of the registered tax agent or BAS agent; (e) any condition to which the registration of the registered tax agent or BAS agent is subject; (f) any sanction (other than a caution or termination) that has been imposed by the Board on the registered tax agent or BAS agent. > Note: Subregulation (3) explains the information that must be placed on the register of entities in relation to the termination of the registration of a registered tax agent or BAS agent. (2) Information on the register of registered tax agents and BAS agents that relates to a sanction (other than a caution or termination) that has been imposed by the Board on a registered tax agent or BAS agent must be kept on the register for the longer of: (a) 12 months starting on the day on which the sanction is imposed; and (b) the period during which the sanction has effect. (3) For subsection 60‑135(2) of the Act, the register of entities who were registered tax agents or BAS agents, and whose registration has been terminated in certain circumstances required by paragraph 60‑135(1)(b) of the Act, must include the following information for each entity: (a) the name of the entity; (b) the contact details of the entity; (c) the date of effect of the termination of the entity’s registration; (d) the reason for the termination of the entity’s registration. (4) The register of registered tax agents, BAS agents and tax (financial) advisers may include other information that is relevant to the operation of the arrangements for the registration of tax agents and BAS agents.