124DRepresentatives

1. A person (a representative) may represent another person, acting on their behalf in relation to their tax affairs or their social policy entitlements and obligations, or both, if they—

2. meet the requirements of subsection (2); and
3. for a person who is not a natural person, provide the information required under section 124E(1) and (3); and
4. are approved as a representative by the Commissioner under subsection (3).

5. A person is eligible to be a representative if they—

6. have signed authorities to act for 10 or more other persons in relation to their tax affairs or social policy entitlements and obligations, or both; and
7. are—
   1. a person in a business, occupation, or employment in which they act on behalf of other persons in relation to their tax affairs or social policy entitlements and obligations, or both:
   2. a person carrying on a professional public practice dealing in matters relating to tax and social policy assistance:
   3. a person in a business, occupation, or employment in which they provide budget advisory services to other persons or claim entitlements to social policy assistance on behalf of other persons.

8. The Commissioner must approve the person as representing another person if the Commissioner is satisfied by the available information that—

9. the person meets the requirements of subsection (2); and
10. approving the person as a representative would not adversely affect the integrity of the tax system.

11. The Commissioner must notify the person when they have been approved as a representative under subsection (3), and the approval takes effect on a date set out in the notice.

12. For the notification requirements applying when a person does not meet the eligibility requirements, or does not provide the required information under subsection (1)(b) or meet the requirements of subsection (3)(b), see section 124G(2) and (6).