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Tax Agent Services Regulations 2022
20Requirements for registration
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20 Requirements for registration
For the purposes of paragraph 20‑5(1)(b) of the Act, the requirements in respect of registration of an individual as a registered BAS agent are that either or both of clauses 101 or 102 of Part 1 of Schedule 2 applies in relation to the individual.
Note: If the Board grants an application for registration, the Board may impose one or more conditions to which the registration is subject (see subsections 20‑25(5) to (7) of the Act).