13Recognition of association

#### 13 Recognition of association (1) If an association makes an application in accordance with section 12, the Board must consider the application as soon as practicable and decide: (a) to recognise the association under subsection (2) or (3) of this section; or (b) to refuse to recognise the association. > Note: A decision to refuse to recognise an association is a reviewable decision (see section 18). (2) The Board must recognise the association as a recognised tax agent association if the Board is satisfied that the association meets the requirements in clauses 201 to 210 of Part 2 of Schedule 1. (3) The Board may also recognise the association as a recognised tax agent association if: (a) the Board is satisfied that the association meets the requirements in clauses 201 to 208 of Part 2 of Schedule 1; and (b) the Board considers it appropriate to recognise the association having regard to: (i) the purposes of this instrument and the Act; and (ii) the role of recognised tax agent associations. (4) If the Board recognises the association as a recognised tax agent association under subsection (2) or (3), the Board must give the association written notice of the decision.