You can apply to the Administrative Review Tribunal (ART) for review of certain Tax Practitioners Board (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 renewal application to be lodged during a period other than between 30 and 90 days before registration expires.
- 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).
- Making a decision to publish the findings of an investigation on the Register, where an order, suspension or termination is not appropriate or applicable (for example, in relation to unregistered entities).
- Rejecting an application for approval to employ or use the services of a disqualified entity.
Recognition as a professional association
- Refusing to recognise an organisation as a recognised tax agent association or a recognised BAS agent association.
- Terminating the recognition of a recognised tax agent association or a recognised BAS agent association.
Seeking a review of a reviewable decision
To appeal a reviewable TPB decision, you need to lodge an application for review with the ART within 28 days of receiving the decision. In the application you must outline why you claim the decision made by the TPB is wrong.
For more information about the review process, refer to the ART website.
Last modified: 14 October 2024