5ETermination of recognition of recognised tax agent association

#### 5E Termination of recognition of recognised tax agent association (1) The Board may terminate the recognition of a recognised tax agent association if: (a) the association has not given the Board notice under regulation 5C or 5D; or (b) the Board has reasonable grounds for believing the association has ceased to meet the requirements for recognition for the association and the Board is not satisfied that it is appropriate for the association to be recognised having regard to: (i) the purposes of the Act; and (ii) the role of recognised tax agent associations under these Regulations. (2) Before terminating the recognition of an association, the Board must give the association written notice: (a) that it believes that the association’s recognition should be terminated; and (b) the reasons why it believes the association’s recognition should be terminated; and (c) inviting the association to make a written submission to the Board about why the association’s recognition should not be terminated. (3) The written notice must specify a reasonable period within which the association may provide a submission. (4) In considering whether to terminate the association’s recognition, the Board must: (a) have regard to any submission made by the association: (i) under paragraph 5C(c); or (ii) in response to an invitation by the Board for the submission under paragraph (2)(c); and (b) make a decision as soon as practicable after: (i) receiving the submission in response to the invitation by the Board under paragraph (2)(c); or (ii) if no such submission has been received within the period specified for making the submission—the end of the period specified for making the submission. > Note 1: Paragraph 6A(d) provides that a decision, under this regulation, to terminate a recognised tax agent association’s recognition 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.