Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The Board must establish, and maintain, a register of entities in accordance with this Act and the regulations made for the purposes of this subsection.
(2) Each entity that is a * registered tax agent or BAS agent must be entered on the register for the period during which the entity is a registered tax agent or BAS agent.
Note: Another provision of this Act, or regulations made for the purposes of subsection (1), may require an entity that is not a registered tax agent or BAS agent to be entered on the register for a period.
(3) Without limiting the regulations that may be made for the purposes of subsection (1), those regulations may do the following:
(a) require an entity to be entered on the register for a specified period;
(b) if an entity is required (whether by this Act or by the regulations) to be entered on the register for a period--require specified information in respect of the entity to be entered on the register for some or all of that period.
Entities that are not registered tax agents or BAS agents
(3A) An entity that is not a * registered tax agent or BAS agent, and information in respect of such an entity:
(a) must not be entered on the register; and
(b) must not remain entered on the register;
except as required by this Act or by regulations made for the purposes of subsection (1).
Availability of register
(4) The register is to be made available for inspection on the internet.