5BRecognition of organisation as recognised tax agent association

#### 5B Recognition of organisation as recognised tax agent association (1) The Board must recognise an organisation as a recognised tax agent association if the organisation meets the requirements for recognition for a recognised tax agent association. (2) The Board may recognise an organisation, after considering the matters set out in subregulation (3), if the organisation meets the requirements for recognition for a recognised tax agent association other than the requirements mentioned in item 209 or 210 of Schedule 1. (3) For subregulation (2), the Board must have regard to: (a) the purposes of the Act; and (b) the role of recognised tax agent associations under these Regulations. > Note 1: Paragraph 6A(c) provides that a decision, under this regulation, not to recognise an organisation as a recognised tax agent association is a reviewable decision. > Note 2: Section 27A of the Administrative Appeals Tribunal Act 1975 requires a person who makes a reviewable decision to give a person whose interests are directly affected by the decision written notice of the making of the decision and of the person’s right to have the decision reviewed.