Tax Agent Services Regulations 2022
8Recognition of association
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8 Recognition of association
(1) If an association makes an application in accordance with section 7, the Board must consider the application as soon as practicable and decide: (a) to recognise the association under subsection (2) or (3) of this section; or (b) to refuse to recognise the association.
Note: A decision to refuse to recognise an association is a reviewable decision (see section 18).
(2) The Board must recognise the association as a recognised BAS agent association if the Board is satisfied that the association meets the requirements in clauses 101 to 109 of Part 1 of Schedule 1. (3) The Board may also recognise the association as a recognised BAS agent association if: (a) the Board is satisfied that the association meets the requirements in clauses 101 to 107 of Part 1 of Schedule 1; and (b) the Board considers it appropriate to recognise the association having regard to: (i) the purposes of this instrument and the Act; and (ii) the role of recognised BAS agent associations. (4) If the Board recognises the association as a recognised BAS agent association under subsection (2) or (3), the Board must give the association written notice of the decision.