Printable version of this pageE-mail this page to a friend

Reviewable decisions

The following is intended as information only and is not a formal Board guideline. While it seeks to provide practical assistance and explanation, it does not exhaust, prescribe or limit the scope of the Board’s powers provided in the Tax Agent Services Act 2009. This information does not constitute legal advice and may be changed from time to time.

The laws we administer:
  • Tax Agent Services Act 2009 (TASA)
    • The TASA is the main Act and establishes the Tax Practitioners Board (Board) and provides for the registration of tax agents and BAS agents.
  • Tax Agent Services Regulations 2009 (TASR)
    • Contains, amongst other things, the qualifications and relevant experience requirements for registration.
  • Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 (Transitional Act)
    • Deals with the consequential and transitional matters arising from the enactment of the TASA.

 

Reviewable decisions

A ‘reviewable decision’ is a decision made by the Board under particular legislation, which states that the decision is reviewable by an independent review body such as the Administrative Appeals Tribunal (AAT).

 

Types of reviewable decisions

An application may be made to the AAT for review of the following Board decisions:
  • to reject an application for registration, including renewal of registration
  • to specify a condition to which registration is subject
  • to require professional indemnity insurance to be maintained
  • to refuse to vary a condition to which registration is subject
  • not to allow a shorter period for making a renewal application
  • to terminate registration
  • to make an order or to specify a time period in respect of an order
  • to suspend registration (including a decision as to the length of the suspension)
  • to determine a period during which an application for registration may not be made
  • to extend the period of time within which an investigation is to be completed
  • to refuse to recognise an organisation as a recognised BAS agent association
  • to terminate the recognition of a recognised BAS agent association
  • to refuse to recognise an organisation as a recognised tax agent association
  • to terminate the recognition of a recognised tax agent association.

 

Seeking a review of a reviewable decision

Any person whose interests are affected by a reviewable decision can seek review of that decision by the AAT.

To make an application for review regarding a reviewable decision, you should lodge an application for review with the AAT in the proper form. Generally, you are required to lodge the application within 28 days of receiving notice of the Board’s decision.

The application is made under the Administrative Appeals Tribunal Act 1975 and according to its rules.

If you require further information regarding your review rights or the review process, please contact the AAT www.aat.gov.au