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Tax Agent Services Regulations 2022
25MInformation about appeals
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#### 25M Information about appeals
Scope of this section—appeals against covered decisions
(1) This section applies to an appeal to a court (the appeal court) if:
(a) information relating to a covered decision is required under the Act or this instrument to be entered on the register in respect of an entity (the covered entity) for a period (the entry period); and
(b) the appeal is an appeal against the covered decision; and
(c) the appeal is made before the end of the entry period.
(2) For the purposes of this section, the following are covered decisions:
(a) a decision of the Board that is a reviewable decision within the meaning of paragraph 25L(1)(a) of this instrument;
(b) a decision of the Federal Court to:
(i) make an order under Subdivision 50‑C of the Act that an entity pay a pecuniary penalty; or
(ii) grant an injunction (other than an interim injunction) against an entity under Subdivision 70‑A of the Act.
Scope of this section—appeals against other decisions
(3) This section also applies to an appeal to a court (the appeal court) if:
(a) information relating to a covered decision is required under the Act or this instrument to be entered on the register in respect of an entity (the covered entity) for a period (the entry period); and
(b) the appeal is an appeal against:
(i) a decision of the ART that is made under section 105 of the ART Act in relation to the covered decision; or
(ii) a decision of the Federal Court, or another court, that relates to the covered decision; and
(c) the appeal is made before the end of the entry period.
Information on the register
(4) A statement to the effect that the appeal has been made, and information indicating how the appeal relates to the covered decision, must be entered on the register in respect of the covered entity until:
(a) the appeal is withdrawn or discontinued; or
(b) the appeal court decides the appeal; or
(c) the end of the entry period mentioned in paragraph (1)(a) or (3)(a) (whichever applies);
whichever occurs first.
(5) If the appeal court decides the appeal, then:
(a) the Board must make any updates to the register that are needed, in light of the decision of the appeal court, to ensure compliance with the Act and this instrument; and
(b) in addition, but subject to subsections (6) and (7), if the Board considers that it is appropriate to enter on the register, in respect of the covered entity, any particular information relating to the covered decision, or to the appeal, then the Board must enter that information on the register in respect of the covered entity for such a period as the Board considers appropriate.
(6) The period referred to in paragraph (5)(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.
(7) The Board must ensure that, on and after the time when the appeal court decides the appeal, any information relating to the covered decision, or to the appeal, that is entered on the register in respect of the covered entity is not false or misleading in a material respect.