25ABasic information—current

#### 25A Basic information—current (1) This section applies in relation to an entity if the entity is required to be entered on the register for a period (the entry period). (2) At any time during the entry period when the entity is a registered tax agent or BAS agent: (a) the information specified under subsection (4) must be entered on the register in respect of the entity; and (b) that information must be up to date. (3) At any time during the entry period when the entity is a not a registered tax agent or BAS agent, if the Board possesses information of a kind specified under subsection (4) (whether or not the information is up to date), then the most up to date information of that kind that the Board possesses must be entered on the register in respect of the entity. Current information (4) For the purposes of subsections (2) and (3), the following information is specified: (a) the name of the entity; (b) the contact details for the entity; (c) if the entity is a registered tax agent or BAS agent: (i) the registration number of the entity; and (ii) any relevant professional affiliation of the entity; and (iii) the period for which the entity is to be registered as a registered tax agent or BAS agent; and (iv) any condition to which the registration of the entity is subject.