25FFindings of investigations by Board

#### 25F Findings of investigations by Board (1) This section applies if: (a) the Board investigates conduct of an entity (the contravening entity) under section 60‑95 of the Act and finds that the conduct (the contravening conduct) breaches the Act; and (b) the Board makes a decision (a publication decision) under subparagraph 60‑125(2)(b)(v) of the Act in relation to the contravening entity. (2) For the purposes of subparagraph 60‑125(2)(b)(v) of the Act: (a) the prescribed information in respect of the contravening entity is the following: (i) details of the Board’s finding that the conduct of the contravening entity breaches the Act, including details of the contravening conduct and the reasons for the Board’s finding; (ii) if the contravening entity has been a registered tax agent or BAS agent, and the contravening entity’s registration lapsed after the contravening entity engaged in the contravening conduct and before the Board made the publication decision—a statement to that effect; (iii) any other information relating to the Board’s finding, or the publication decision, that the Board considers appropriate; and (b) the prescribed period is the period of 5 years starting on the day when the Board makes the publication decision. > Note: Under subsection 60‑125(2A) of the Act, the contravening entity, and the prescribed information, must be entered on the register for the prescribed period.