124GRefusal, removal, or disallowance of status of tax agents, representatives, and nominated persons

1. The Commissioner must refuse to list a person on the list of tax agents if the Commissioner is satisfied that—

2. the person does not meet a requirement of section 124C(3):
3. listing the person would adversely affect the integrity of the tax system.

4. The Commissioner may remove a person from the list of tax agents, or may disallow a person’s approval as a representative, if the Commissioner considers that—

5. the person does not meet the relevant eligibility requirements:
6. continuing to allow the person to act on behalf of another person in relation to their tax affairs or their social policy entitlements and obligations, or both, would adversely affect the integrity of the tax system.

7. The Commissioner may disallow a person’s status as a nominated person if the Commissioner considers that—

8. the person is not a person excluded under subsection (4) but who is acting—
   1. in a fee-earning or other professional capacity for another person:
   2. for multiple persons, whether in a fee-earning or other capacity; and
9. continuing to allow the person to act on behalf of another person in relation to their tax affairs or their social policy entitlements and obligations, or both, would adversely affect the integrity of the tax system.

10. For the purposes of subsection (3)(a), the persons excluded are—

11. a spouse, civil union partner, or de facto partner:
12. a relative, that is, another person connected with the person within 2 degrees of a relationship.

13. For the purposes of subsection (1), the Commissioner must—

14. notify the person of the refusal:
15. consider any arguments that are provided within 30 days from the date of the notice or, if appropriate in the circumstances, a later date set by the Commissioner.

16. For the purposes of subsection (2) or (3), the Commissioner must—

17. notify the person of the Commissioner’s intention to exercise the discretion:
18. consider any arguments against the Commissioner’s intention to exercise the discretion that are provided within 30 days from the date of the notice or, if appropriate in the circumstances, a later date set by the Commissioner.

19. The procedural requirements set out in subsection (6) may be disregarded if the Commissioner considers it necessary in the circumstances to protect the integrity of the tax system. However, for the purposes of subsections (2) and (3), the Commissioner must notify the person that, as applicable,—

20. they have been removed from the list of tax agents:
21. their status has been disallowed as a representative or nominated person.

22. Having considered any arguments provided under subsection (6)(b), the Commissioner must notify a person on taking an action to remove or disallow the status of tax agent, representative, or nominated person. The removal or disallowance, as applicable, takes effect on the date of the notice. However, if the Commissioner disregards the requirement to notify the person for the reason set out in subsection (7), the effective date is the date of the notification under that subsection.