25DRejection of application for registration on integrity grounds

#### 25D Rejection of application for registration on integrity grounds (1) If: (a) the Board has, under section 20‑25 of the Act, decided to reject an application (a registration application) by an entity for registration (including renewal of registration) as a registered tax agent or BAS agent; and (b) subsection (2) of this section applies in relation to the entity; and (c) the Board decided to reject the entity’s registration application because (or in part because): (i) if the entity is an individual—the Board was not satisfied that the individual met the requirement set out in paragraph 20‑5(1)(a) of the Act; or (ii) if the entity is a partnership—the Board was not satisfied that the partnership met a requirement set out in subparagraph 20‑5(2)(a)(ii), (b)(i) or (b)(iii) of the Act; or (iii) if the entity is a company—the Board was not satisfied that the company met a requirement set out in paragraph 20‑5(3)(a) or (c) of the Act; then: (d) the entity must be entered on the register; and (e) the information specified under subsection (3) of this section must be entered on the register in respect of the entity; for the period of 5 years starting on the day when the Board rejected the entity’s registration application. > Note: The requirements mentioned in subparagraphs (c)(i), (ii) and (iii) of this subsection either impose a fit and proper person test on the entity (or a related entity), or require the entity (or a related entity) not to have been convicted of certain offences during the previous 5 years. When is an entity covered? (2) This subsection applies in relation to the entity if: (a) at the rejection time, the entity is a registered tax agent or BAS agent; or (b) both of the following apply: (i) at the rejection time, the entity is not a registered tax agent or BAS agent, but has previously been a registered tax agent or BAS agent; (ii) the rejection time is within the period of 5 years starting on the day when the entity last ceased to be a registered tax agent or BAS agent; or (c) all of the following apply: (i) at the rejection time, the entity is not a registered tax agent or BAS agent (regardless of whether the entity has previously been a registered tax agent or BAS agent); (ii) the entity is required to be entered on the register for a period under section 25H (Federal Court orders and injunctions) or 25J (other court findings and decisions); (iii) the rejection time is within the period mentioned in subparagraph (ii) of this paragraph; or (d) all of the following apply: (i) at the rejection time, the entity is not a registered tax agent or BAS agent (regardless of whether the entity has previously been a registered tax agent or BAS agent); (ii) on or before the rejection time, the Board made an application to the Federal Court for an order under Subdivision 50‑C of the Act, or an injunction under Subdivision 70‑A of the Act, in relation to the entity; (iii) immediately before the rejection time, the Federal Court had not decided the application; or (e) both of the following apply: (i) at the rejection time, the entity is not a registered tax agent or BAS agent, but has previously been a registered tax agent or BAS agent; (ii) the Board is satisfied that it would be appropriate to enter the information specified under subsection (3) of this section on the register in respect of the entity for the period of 5 years starting on the day when the Board rejected the entity’s registration application. > Note: For rejection time, see subsection (4). Specified information (3) For the purposes of paragraph (1)(e), the following information is specified: (a) a statement to the effect that the Board has decided to reject the entity’s registration application; (b) the date on which the Board decided to reject the entity’s registration application; (c) the reason mentioned in subparagraph (1)(c)(i), (ii) or (iii) (whichever applies) for the Board’s decision to reject the entity’s registration application. Definitions (4) In this section: > rejection time, in relation to an entity, means the time when the Board decided to reject the entity’s application for registration as a registered tax agent or BAS agent, as mentioned in paragraph (1)(a).