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Tax Agent Services Regulations 2022
21Requirements for registration
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21 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 tax agent are that one or more of clauses 201 to 211 of Part 2 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).