(1) You may apply to the Board for registration, including renewal of registration, as a * registered tax agent or BAS agent.
(2) An application must be in a form approved by the Board and must be accompanied by:
(a) any documents that are required by the Board; and
(b) the prescribed application fee.
(3) The Board must give the application fee to the Commissioner, who receives the fee on behalf of the Commonwealth.
(4) If you withdraw your application:
(a) within 30 days after the day on which the application was made; and
(b) before the application has been granted or refused;
the Commissioner must refund the application fee to you.