Tax Agent Services Regulations 2022
35Review by the Administrative Appeals Tribunal
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35 Review by the Administrative Appeals Tribunal
(1) Section 25L of this instrument applies, on and after the commencement time, in relation to a review application that is made before, on or after the commencement time. (2) If: (a) on or after the commencement time, the Board considers that it is appropriate to enter particular information on the register in respect of an entity, as mentioned in paragraph 25L(3)(b); and (b) immediately before the commencement time, that information was already entered on the register in respect of the entity; then subsection 25L(4) is taken to provide that the period during which that information is entered on the register must not extend beyond the end of the period of 5 years starting on the day when that information was first entered on the register prior to the commencement time.