25LReview by the Administrative Review Tribunal

#### 25L Review by the Administrative Review Tribunal Scope of this section (1) This section applies in relation to an entity if: (a) the Board makes a decision (a reviewable decision) of any of the following kinds in relation to an entity: (i) a decision under section 20‑25 of the Act to reject an application by the entity for registration (including renewal of registration) as a registered tax agent or BAS agent, where paragraphs 25D(1)(b) and (c) of this instrument apply in relation to the entity and the decision; (ii) a decision under section 30‑20 of the Act to make an order in relation to the entity; (iii) a decision under section 30‑25 of the Act to suspend registration of the entity; (iv) a decision under section 30‑30 or Subdivision 40‑A of the Act to terminate registration of the entity; (v) a decision under subparagraph 60‑125(2)(b)(v) of the Act that the entity, and certain information in respect of the entity, be entered on the register for a period; and (b) because of the reviewable decision, the Act or this instrument requires certain information to be entered on the register in respect of the entity for a period (the entry period); and (c) before the end of the entry period, an application (a review application) is made to the ART for review of the reviewable decision. > Note: The application mentioned in paragraph (c) need not be made by the entity referred to in paragraphs (a) and (b). Information on the register (2) A statement to the effect that the review application has been made, and any details of the review application that the Board considers appropriate, must be entered on the register in respect of the entity until: (a) the review application is withdrawn or discontinued; or (b) the ART makes a decision on review in relation to the reviewable decision; or (c) the end of the entry period mentioned in paragraph (1)(b); whichever occurs first. > Note: For decision on review, see subsection (7). (3) If the ART makes a decision on review in relation to the reviewable decision, then: (a) the Board must make any updates to the register that are needed, in light of the decision on review, to ensure compliance with the Act and this instrument; and (b) in addition, but subject to subsections (4) and (5), if the Board considers that it is appropriate to enter on the register, in respect of the entity, any particular information relating to the reviewable decision, or to the review by the ART, then the Board must enter that information on the register in respect of the entity for such a period as the Board considers appropriate. (4) The period referred to in paragraph (3)(b), as it applies in relation to particular information mentioned in that paragraph, must not extend beyond the end of the period of 5 years starting on the day when that information is first entered on the register in respect of the entity under that paragraph. (5) The Board must ensure that, on and after the time when the decision on review is made, any information relating to the reviewable decision, or to the review by the ART, that is entered on the register in respect of the entity is not false or misleading in a material respect. Exception—where ART makes order for non‑publication or non‑disclosure (6) Despite anything else in this section if, in connection with the review proceedings, the ART makes an order under section 70 of the ART Act prohibiting or restricting the publication or other disclosure of particular information, then the Board must not enter that information on the register. Definitions (7) In this section: > decision on review, in relation to a reviewable decision, means a decision of the ART under section 105 of the ART Act in relation to the reviewable decision.