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Tax Agent Services Regulations 2022
25KInformation about related conduct of another entity
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#### 25K Information about related conduct of another entity
Scope of this section
(1) This section applies if:
(a) information about particular conduct (the first conduct) of an entity (the first entity) is required to be entered on the register in respect of the first entity for a period (the first entry period) because of one of the following provisions:
(i) paragraph 25E(3)(g) or (h) (which deal with orders, suspensions and terminations by the Board);
(ii) paragraph 25H(2)(c) or (3)(c) (which deal with Federal Court orders and injunctions);
(iii) paragraph 25J(2)(e) or (3)(d) or subsection 25J(4) (which deal with other court findings and decisions);
(iv) subsection 60‑125(2A) of the Act (which deals with findings by the Board that conduct has breached the Act); and
(b) information about particular conduct (the second conduct) of another entity (the second entity) is required to be entered on the register in respect of the second entity for a period (the second entry period) because of one of the provisions mentioned in paragraph (a) of this subsection.
(2) A reference in subsection (1) to information about particular conduct of an entity being required to be entered on the register in respect of the entity because of paragraph 25H(3)(c) does not include a reference to information about conduct of the entity that is merely proposed conduct, as mentioned in that paragraph.
Information about related conduct
(3) If the Board is satisfied that:
(a) the first conduct is related to the second conduct (whether because the first conduct and the second conduct took place in the same or related circumstances, or for any other reason); and
(b) having regard to the relation between the first conduct and the second conduct, and any other matters that the Board considers relevant:
(i) it would be appropriate to enter on the register, in respect of the first entity, particular information about the second conduct or about the relation between the first conduct and the second conduct; or
(ii) it would be appropriate to enter on the register, in respect of the second entity, particular information about the first conduct or about the relation between the first conduct and the second conduct;
then the Board must:
(c) if subparagraph (b)(i) of this subsection applies—enter the information mentioned in that subparagraph on the register in respect of the first entity for the common entry period; and
(d) if subparagraph (b)(ii) of this subsection applies—enter the information mentioned in that subparagraph on the register in respect of the second entity for the common entry period.
(4) In this section, the common entry period is the period consisting of those times (if any) that are part of both the first entry period and the second entry period.