Commonwealth Numbered Regulations

1988 No. 262 INCOME TAX REGULATIONS (AMENDMENT) - REG 8

8. Regulation 58K of the Principal Regulations is repealed and the following
regulation substituted: Register of Tax Agents

"58K. (1) Each Board shall maintain a register in which it shall enter the
relevant particulars in respect of each person or partnership that is a
registered tax agent having a place of business in the State (within the
meaning of Part VIIA of the Act) for which the Board is constituted.

"(2) For the purposes of subregulation (1), the following are the relevant
particulars:

   (a)  the full name of the person or, in the case of a partnership, the firm
        name of the partnership;

   (b)  if the registered tax agent is a person who practises under a name
        other than the person's own name-the name under which the person
        practises;

   (c)  the address of the principal place where the registered tax agent
        practises as a registered tax agent and the address of other places
        (if any) at which the tax agent so practises;

   (d)  the full name of all nominees (if any) of the registered tax agent;

   (e)  particulars of any suspension under section 251K of the Act of the
        registration of the registered tax agent.

"(3) Where any particular entered in the register in relation to a registered
tax agent or a nominee of a registered tax agent is no longer correct, the
registered tax agent shall notify the Board of that fact as soon as
practicable.

"(4) Upon receipt of notification from a registered tax agent under
subregulation (3), the Board shall make such alterations to the register as is
appropriate in the circumstances.

"(5) Where the registration of:

   (a)  a tax agent:

        (i)    is terminated under section 251JD, 251JK or 251JM of the Act;

        (ii)   is surrendered under section 251JH of the Act; or

        (iii)  is cancelled under section 251K of the Act; or

   (b)  a nominee of a registered tax agent is cancelled under section 251KE
        of the Act; the Board shall make such alterations to the register as
        is appropriate in the circumstances.

"(6) A person may inspect the register and make copies of, or take extracts
from, the register.".