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Tax Agent Services Regulations 2022
25GApplications by Board to Federal Court
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#### 25G Applications by Board to Federal Court
(1) If:
(a) the Board applies to the Federal Court for an order under Subdivision 50‑C of the Act that an entity pay a pecuniary penalty because (according to the Board) the entity has contravened a civil penalty provision of the Act; or
(b) the Board applies to the Federal Court for an injunction under Subdivision 70‑A of the Act restraining an entity from engaging in conduct, or requiring an entity to do something, because (according the Board) the entity has engaged, or is proposing to engage, in conduct that would constitute a contravention of a civil penalty provision of the Act;
then:
(c) the entity must be entered on the register; and
(d) the information specified under subsection (2) of this section must be entered on the register in respect of the entity;
for the period prescribed under subsection (3) of this section.
(2) For the purposes of paragraph (1)(d), the following information is specified:
(a) a statement to the effect that the Board has applied to the Federal Court for the order or injunction;
(b) details of the civil penalty provision to which the application relates;
(c) if paragraph (1)(a) applies—details of the conduct of the entity that allegedly contravened the civil penalty provision;
(d) if paragraph (1)(b) applies—details of the conduct, or proposed conduct, of the entity that allegedly would constitute a contravention of the civil penalty provision;
(e) details of the order or injunction sought by the Board.
(3) For the purposes of subsection (1), the prescribed period is the period that:
(a) starts on the day when the Board makes the application for the order or injunction; and
(b) ends on the day when:
(i) the application for the order or injunction is withdrawn or discontinued; or
(ii) the Federal Court makes or grants, or refuses to make or grant, the order or injunction;
whichever occurs first.