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Reviewable decisions for BAS agents - administrative appeals

Reviewable decisions — administrative appeals

You can apply to the Administrative Appeals Tribunal (AAT) for review of certain TPB decisions as outlined in Section 70-10 of the Tax Agent Services Act 2009. These decisions are listed below.

Registration

  • Rejecting an application for registration, including renewal of registration.
  • Specifying a condition of registration.
  • Refusing to vary a condition of registration.
  • Not allowing a shorter period for making a renewal application.
  • Determining a period that an application for registration may not be made.
  • Extending the period of time for an investigation to be completed.
  • Making an order or specifying a time period about an order.
  • Suspending registration (including a decision about the length of a suspension).
  • Terminating, or not terminating registration (in relation to a request to surrender registration).

Recognition as a professional association

  • Refusing to recognise an organisation as a recognised tax agent association, a recognised BAS agent association or a recognised tax (financial) adviser association.
  • Terminating the recognition of a recognised tax agent association, a recognised BAS agent association or a recognised tax (financial) adviser association.


Seeking a review of a reviewable decision

You are generally required to lodge an application for review within 28 days of receipt of the relevant decision.

For more information about the review process, refer to the AAT’s website.


Last modified: 4 October 2019