the registration and regulation, by a national Board, of entities that provide *tax agent services; and

a Code of Professional Conduct for registered tax agents and BAS agents; and

sanctions to discipline entities in relation to their conduct as a registered tax agent or BAS agent; and

sanctions where tax agent services are provided otherwise than in accordance with this Act.

the individual is a fit and proper person; and

the individual meets the requirements prescribed by the regulations (including, but not limited to, requirements relating to qualifications and experience) in respect of registration as a registered tax agent or BAS agent; and

in the case of registration which is not a renewal—the individual maintains, or will be able to maintain, professional indemnity insurance that meets the Board’s requirements; and

in the case of a renewal of registration—the individual:

maintains, at the time of applying for registration, professional indemnity insurance that meets the Board’s requirements; and

has completed continuing professional education that meets the Board’s requirements.

Partnerships

each partner who is an individual is:

aged 18 years or more; and

a fit and proper person; and

if a company is a partner:

each director of the company is a fit and proper person; and

the company is not under external administration; and

the company has not been convicted of a *serious taxation offence or an offence involving fraud or dishonesty during the previous 5 years; and

the partnership has:

in the case of registration as a registered tax agent—a sufficient number of individuals, being registered tax agents, to provide *tax agent services to a competent standard, and to carry out supervisory arrangements; or

in the case of registration as a registered BAS agent—a sufficient number of individuals, being registered tax agents or BAS agents, to provide *BAS services to a competent standard, and to carry out supervisory arrangements; and

in the case of registration which is not a renewal—the partnership maintains, or will be able to maintain, professional indemnity insurance that meets the Board’s requirements; and

in the case of a renewal of registration—the partnership maintains, at the time of applying for registration, professional indemnity insurance that meets the Board’s requirements.

Companies

each director of the company is a fit and proper person; and

the company is not under external administration; and

the company has not been convicted of a *serious taxation offence or an offence involving fraud or dishonesty during the previous 5 years; and

the company has:

in the case of registration as a registered tax agent—a sufficient number of individuals, being registered tax agents, to provide *tax agent services to a competent standard and to carry out supervisory arrangements; or

in the case of registration as a registered BAS agent—a sufficient number of individuals, being registered tax agents or BAS agents, to provide *BAS services to a competent standard, and to carry out supervisory arrangements; and

in the case of registration which is not a renewal—the company maintains, or will be able to maintain, professional indemnity insurance that meets the Board’s requirements; and

in the case of a renewal of registration—the company maintains, at the time of applying for registration, professional indemnity insurance that meets the Board’s requirements.

Special rule about pre-1988 tax agents

(a) the individual was registered as a tax agent or as a nominee for the purposes of Income Tax Assessment Act 1936 (as in force immediately before the commencement of item 7 of Schedule 1 to the Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009) at both of the following times:Part VIIA of the

immediately before the commencement of this Act;

(ii) immediately before the commencement of Taxation Laws Amendment Act (No. 2) 1988; andsection 39 of the

the individual is otherwise eligible for registration as a registered tax agent.

any documents that are required by the Board; and

the prescribed application fee.

within 30 days after the day on which the application was made; and

before the application has been granted or refused;

the Commissioner must refund the application fee to you.

if you are an individual—your registration as a registered tax agent or BAS agent; and

if you are a partnership or company—the registration of individuals who will provide *tax agent services for you.

the decision; and

if the Board rejects your application—the reasons for the decision; and

if the Board grants your application—the following:

the period of your registration;

any conditions to which your registration is subject.

However, failure to comply does not affect the validity of the Board’s decision.

you make an application for variation of the condition; and

the Board is satisfied that it is appropriate to vary the condition.

in a form approved by the Board; and

(b) accompanied by any information or documents that are required by the Board.

you are convicted of a *serious taxation offence;

you are convicted of an offence involving fraud or dishonesty;

you are penalised for being a *promoter of a *tax exploitation scheme;

you are penalised for implementing a *scheme that has been promoted on the basis of conformity with a *public ruling, *private ruling or *oral ruling in a way that is materially different from that described in the ruling;

you are penalised for promoting on the basis of conformity with a public ruling, private ruling or oral ruling a scheme that is materially different from that described in the ruling;

you become an undischarged bankrupt or go into external administration;

you are sentenced to a term of imprisonment.

you are a partner in a partnership; and

you:

did not aid, abet, counsel or procure the relevant act or omission; and

were not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the partner).

at least 30 days, but not more than 90 days, before the day on which your registration expires; or

within such other period as the Board allows.

you receive money or other property from or on behalf of a client; and

you hold the money or other property on trust;

you must account to your client for the money or other property.

Independence

you know, or ought reasonably to know, that the entity is a disqualified entity; and

the Board has not given you approval under section 45-5 to employ, or use the services of, the disqualified entity to provide tax agent services on your behalf.

give you a written caution;

give you an order under section 30-20;

suspend your registration under section 30-25;

terminate your registration under section 30-30.

completing a course of education or training specified in the order;

providing *tax agent services for which you are registered only under the supervision of a registered tax agent or BAS agent specified in the order;

providing only those tax agent services that are specified in the order;

(d) requiring you to notify, in writing, all of your current clients about the findings of the Board’s investigation specified in the order.

the period of time within which you must complete the requirements specified in the order;

the period of time during which the order applies.

Part 2 (Registration); and

Subdivision 30-C (Notifying a change of circumstances); and

Part 4 (Termination of registration); and

section 60-25 (Appointment of Tax Practitioner Board members); and

this Division.

you cease to meet one of the tax practitioner registration requirements; or

an event affecting your continued registration, as described in section 20-45, occurs; or

you have reasonable grounds to believe that:

you have breached the Code of Professional Conduct; and

the breach is a significant breach of the Code; or

there is a change in your address for service of notices or of any other circumstances relevant to your registration.

Partnerships

you cease to meet one of the tax practitioner registration requirements; or

an event affecting your continued registration, as described in section 20-45, occurs in respect of:

a partner in the partnership; or

a director of a company that is a partner in the partnership; or

you have reasonable grounds to believe that:

you have breached the Code of Professional Conduct; and

the breach is a significant breach of the Code; or

the composition of the partnership changes; or

there is a change in your address for service of notices or of any other circumstances relevant to your registration.

Companies

you cease to meet one of the tax practitioner registration requirements; or

an event affecting your continued registration, as described in section 20-45, occurs in respect of a director of the company; or

you have reasonable grounds to believe that:

you have breached the Code of Professional Conduct; and

the breach is a significant breach of the Code; or

an individual becomes, or ceases to be, a director of the company; or

there is a change in your address for service of notices or of any other circumstances relevant to your registration.

When notice must be given

you become, or ought to have become, aware that the event occurred (unless paragraph (1)(ba), (2)(ba) or (3)(ba) applies); or

if paragraph (1)(ba), (2)(ba) or (3)(ba) applies—you first have, or ought to have, reasonable grounds to believe that you have breached the Code of Professional Conduct, and that the breach is a significant breach of the Code.

another registered tax agent or BAS agent has breached the Code of Professional Conduct; and

the breach is a significant breach of the Code.

the other agent is a member of a professional association accredited by the Board under the regulations; and

you are aware of that other agent’s membership;

you must notify the association, in writing, of the breach.

When you must notify

an event affecting your continued registration, as described in section 20-45, occurs; or

you cease to meet one of the tax practitioner registration requirements; or

you breach a condition of your registration.

you surrender your registration by notice in writing to the Board; or

you die.

you surrender your registration by notice in writing to the Board; and

either:

the Board considers that, due to a current investigation or the outcome of an investigation, it would be inappropriate to terminate your registration; or

the Board, within 30 days after receiving your surrender notice, decides to investigate you and considers that it would be inappropriate to terminate your registration.

you cease to meet one of the tax practitioner registration requirements; or

you breach a condition of your registration.

you surrender your registration by notice in writing to the Board; and

either:

the Board considers that, due to a current investigation or the outcome of an investigation, it would be inappropriate to terminate your registration; or

the Board, within 30 days after receiving your surrender notice, decides to investigate you and considers that it would be inappropriate to terminate your registration.

you to remove the partner from your partnership; or

the company to remove the director;

within the period specified in the notice.

for the purpose of subsection (3) and paragraph (4)(a)—the requirements of any *Australian law in relation to the removal of partners from partnerships; and

(b) for the purpose of paragraph (4)(b)—any requirement of the Corporations Act 2001 in relation to the removal of directors.

an event affecting your continued registration, as described in section 20-45, occurs; or

you cease to meet one of the tax practitioner registration requirements; or

you breach a condition of your registration.

you surrender your registration by notice in writing to the Board; or

you cease to exist.

you surrender your registration by notice in writing to the Board; and

either:

the Board considers that, due to a current investigation or the outcome of an investigation, it would be inappropriate to terminate your registration; or

the Board, within 30 days after receiving your surrender notice, decides to investigate you and considers that it would be inappropriate to terminate your registration.

the decision and the reasons for the decision; and

any determination under section 40-25 of a period during which you are not eligible to apply for registration.

However, a failure to notify does not affect the validity of the Board’s decision.

you surrendered your registration; or

you became an undischarged bankrupt; or

you went into external administration.

you provide a service that you know, or ought reasonably to know, is a tax agent service; and

the tax agent service is not a BAS service or a tax (financial) advice service; and

you charge or receive a fee or other reward for providing the tax agent service; and

you are not a registered tax agent; and

if you provide the tax agent service as a legal service—either:

you are prohibited, under a *State law or *Territory law that regulates legal practice and the provision of legal services, from providing that tax agent service; or

subject to subsection (3), the service consists of preparing, or lodging, a return or a statement in the nature of a return.

for an individual—250 penalty units; and

for a body corporate—1,250 penalty units.

you provide a service that you know, or ought reasonably to know, is a BAS service; and

you charge or receive a fee or other reward for providing the BAS service; and

you are not a registered tax agent or BAS agent; and

if you provide the BAS service as a legal service—either:

you are prohibited, under a *State law or *Territory law that regulates legal practice and the provision of legal services, from providing that BAS service; or

subject to subsection (4), the service consists of preparing, or lodging, a return or a statement in the nature of a return; and

(e) if the BAS service relates to imports or exports to which an *indirect tax law applies—you are not a customs broker licensed under Customs Act 1901.Part XI of the

for an individual—250 penalty units; and

for a body corporate—1,250 penalty units.

you advertise that you will provide a tax agent service; and

the tax agent service is not a BAS service or a tax (financial) advice service; and

you are not a registered tax agent; and

if the tax agent service would be provided as a legal service—either:

you are prohibited, under a *State law or *Territory law that regulates legal practice and the provision of legal services, from providing that tax agent service; or

subject to subsection (3), the service would consist of preparing, or lodging, a return or a statement in the nature of a return; and

if the tax agent service would be provided on a voluntary basis—you would not provide the service under a scheme that the Commissioner has, by notifiable instrument, approved for the purposes of this paragraph.

for an individual—50 penalty units; and

for a body corporate—250 penalty units.

you advertise that you will provide a BAS service; and

you are not a registered tax agent or BAS agent; and

if the BAS service would be provided as a legal service—either:

you are prohibited, under a *State law or *Territory law that regulates legal practice and the provision of legal services, from providing that BAS service; or

subject to subsection (4), the service would consist of preparing, or lodging, a return or a statement in the nature of a return; and

(d) if the BAS service relates to imports or exports to which an *indirect tax law applies—you are not a customs broker licensed under Customs Act 1901; andPart XI of the

if the BAS service would be provided on a voluntary basis—you would not provide the service under a scheme that the Commissioner has, by notifiable instrument, approved for the purposes of this paragraph.

for an individual—50 penalty units; and

for a body corporate—250 penalty units.

you are a registered tax agent or BAS agent; and

you employ or use the services of an entity to provide *tax agent services on your behalf; and

you know, or ought reasonably to know, that:

the entity is not a registered tax agent or BAS agent but was previously a registered tax agent or BAS agent; and

the entity’s registration was terminated within the period of 1 year before you first employed, or first used the services of, the entity.

for an individual—250 penalty units; and

for a body corporate—1,250 penalty units.

because:

the entity surrendered their registration; or

the entity became an undischarged bankrupt or went into external administration; or

because of a reason prescribed by the regulations.

the entity is a disqualified entity; and

the Board has given you approval under section 45-5 to employ, or use the services of, the disqualified entity to provide *tax agent services on your behalf.

you are a registered tax agent and an individual; and

in the course of providing a tax agent service, you sign a declaration or other statement in relation to a taxpayer that is required or permitted by a *taxation law; and

the document in relation to which the declaration or other statement is being made was prepared by an entity other than:

you; or

another registered tax agent who is an individual; or

another individual who is working under your supervision and control or the supervision and control of another registered tax agent who is an individual.

you are a registered tax agent or BAS agent who is an individual; and

in the course of providing a BAS service, you sign a declaration or other statement in relation to a taxpayer that is required or permitted by a *taxation law; and

the document in relation to which the declaration or other statement is being made was prepared by an entity other than:

you; or

a registered tax agent or BAS agent who is an individual; or

an individual who is working under your supervision and control or the supervision and control of another registered tax agent or BAS agent who is an individual.

Partnerships and companies

you are a partnership or company that is a registered tax agent; and

in the course of providing a tax agent service, you sign a declaration or other statement in relation to a taxpayer that is required or permitted by a *taxation law; and

the document in relation to which the declaration or other statement is being made was prepared by an entity other than:

a registered tax agent who is an individual; or

an individual who is working under the supervision and control of a registered tax agent who is an individual.

you are a partnership or company that is a registered tax agent or BAS agent; and

in the course of providing a BAS service, you sign a declaration or other statement in relation to a taxpayer that is required or permitted by a *taxation law; and

the document in relation to which the declaration or other statement is being made was prepared by an entity other than:

a registered tax agent or BAS agent who is an individual; or

an individual who is working under the supervision and control of a registered tax agent or BAS agent who is an individual.

did not engage in the conduct; and

did not aid, abet, counsel or procure the conduct; and

was not in any way knowingly concerned in, or party to, the conduct (whether directly or indirectly or whether by any act or omission of the partner).

if the partner is an individual—must not exceed an amount equal to one-fifth of the maximum penalty that could be imposed on a body corporate for the same contravention; and

in any other case—must not exceed the maximum penalty that could be imposed on a body corporate for the same contravention.

the Chair; and

6 or more other Board members.

a person who holds any office or appointment (other than as a Board member) under a law of the Commonwealth on a full-time basis; or

(b) a person appointed or engaged under the Public Service Act 1999.

a partner in a partnership that is a prescribed tax agent;

an executive officer of a company that is a prescribed tax agent;

a former partner in a partnership that is currently a prescribed tax agent, if the individual is receiving regular and ongoing benefits, or has within the last 6 months received a material benefit, from the partnership;

a former executive officer of a company that is currently a prescribed tax agent if either of the following apply:

the individual is receiving regular and ongoing benefits, or has within the last 6 months received a material benefit, from the company;

the individual holds *shares in the company.

is a registered tax agent or BAS agent; and

has more than 100 employees.

for misbehaviour or physical or mental incapacity; or

if the Board member:

becomes bankrupt; or

applies to take the benefit of any law for the relief of bankrupt or insolvent debtors; or

compounds with his or her creditors; or

makes an assignment of his or her remuneration for the benefit of his or her creditors; or

if the Board member fails, without reasonable excuse, to comply with section 60-50.

Additional grounds: full-time Board members

the Board member is absent, except on leave of absence, for 14 consecutive days or for 28 days in any 12 months; or

the Board member engages, except with the Minister’s approval, in paid employment outside the duties of his or her office.

Additional grounds: part-time Board members

the Board member is absent, except on leave of absence, from 3 consecutive meetings of the Board; or

the Board member engages in paid employment that conflicts or may conflict with the proper performance of his or her duties.

during a vacancy in the office of the Chair (whether or not an appointment has previously been made to the office); or

during any period, or during all periods, when the Chair:

is absent from duty or from Australia; or

is, for any reason, unable to perform the duties of the office.

a person who holds any office or appointment (other than as a Board member) under a law of the Commonwealth on a full-time basis; or

(b) a person appointed or engaged under the Public Service Act 1999.

during a vacancy in the office of a Board member (whether or not an appointment has previously been made to the office); or

during any period, or during all periods, when a Board member:

is absent from duty or from Australia; or

is, for any reason, unable to perform the duties of the office.

a person who holds any office or appointment (other than as a Board member) under a law of the Commonwealth; or

(b) a person appointed or engaged under the Public Service Act 1999.

a majority of the Board indicate agreement with the proposed decision in accordance with the method determined by the Board under subsection (3); and

all Board members were informed of the proposed decision, or reasonable efforts were made to inform all Board members of the proposed decision.

your application for registration; or

any conduct that may breach this Act; or

other matters prescribed by the regulations.

has a discretion as to its procedure; and

is not bound by the rules of evidence.

to give the Board the information referred to in the notice; or

to produce to the Board the documents or things referred to in the notice.

be in writing; and

specify the period within which the person must comply with the request.

The period specified under paragraph (b) must be at least 14 days after the date of the request.

to give evidence; or

to produce the documents or things referred to in the notice.

at one or more physical venues; or

at one or more physical venues and using virtual enquiry technology; or

using virtual enquiry technology only.

at one or more physical venues and using virtual enquiry technology; or

using virtual enquiry technology only.

at more than one physical venue; or

at one or more physical venues and using virtual enquiry technology; or

using virtual enquiry technology only;

the Board may appoint a single place and time at which the proceeding is taken to have been held.

require a person to either take an oath or make an affirmation; and

administer an oath or affirmation to the person.

giving information or evidence; or

producing a document or thing;

under section 60-100 or 60-105 on the ground that doing so might tend to incriminate the person or expose the person to a penalty.

the information or evidence given or the document or thing produced; and

the giving of the information or evidence or the producing of the document or thing; and

any information, document or thing obtained as a direct or indirect consequence of giving the information or evidence, or producing the document or thing;

are not admissible in evidence against the individual in proceedings, other than proceedings for an offence against:

(d) Taxation Administration Act 1953 in relation to the information or evidence given, or document or thing produced, under this Act; orsection 8C or 8D of the

(e) Criminal Code (which deals with false or misleading information or documents) in relation to the information or evidence given, or document produced, under this Act; orsection 137.1 or 137.2 of the

(f) Criminal Code (which deals with obstruction of Commonwealth public officials) that relates to this Act.section 149.1 of the

may take possession of, and make copies of, the document or thing, or take extracts from the document; and

may retain possession of the document or thing for such period as is necessary for the purposes of the investigation to which the document or thing relates.

reasonable access to the document for the purposes of inspecting and making copies of, or taking extracts from, it; and

reasonable access to the thing.

make a decision that no further action will be taken; or

do one or more of the following:

impose one or more sanctions under Subdivision 30-B;

terminate an entity’s registration under Subdivision 40-A;

apply to the Federal Court for an order for payment of a pecuniary penalty under Subdivision 50-C;

apply to the Federal Court for an injunction under section 70-5;

(v) decide that the entity (the contravening entity) that engaged in the conduct, and the information in respect of the contravening entity prescribed by the regulations for the purposes of this subparagraph, be entered on the register for the period prescribed by the regulations for the purposes of this subparagraph.

within 24 months after the day on which the investigation is taken to have commenced under subsection 60-95(3); or

if a longer period is determined by the Board under subsection (4)—within that period.

undue delay that has been caused by an entity other than the Board and that has affected the conduct of the investigation to which the decision relates;

the complexity of the investigation.

Decision not made

a decision is not made within the period mentioned in paragraph (3)(a) and the Board does not determine a longer period; or

the Board determines a longer period but does not make a decision within that period;

the Board is taken to have decided to take no further action in relation to the matter that was the subject of investigation.

Notification of decisions

the Board makes a decision under subsection (2); or

the Board investigates conduct under section 60-95 and finds that the conduct does not breach this Act;

the Board must, within 30 days of making the decision or finding:

notify the following persons, in writing, of the decision or finding:

the entity affected by the decision or finding;

the complainant (if any);

any professional association accredited by the Board under the regulations of which the entity is a member;

if the decision or finding is relevant to the administration of the *taxation laws (other than this Act)—the Commissioner;

if the decision or finding concerns a registered tax agent in relation to providing a tax (financial) advice service—*ASIC; and

give, in writing, the reasons for the decision to:

the entity affected by the decision; and

if subparagraph (c)(iia) applies—the relevant professional association; and

if subparagraph (c)(iii) applies—the Commissioner; and

if subparagraph (c)(iv) applies—*ASIC.

notify the entity affected by the determination, in writing, of the determination; and

give, in writing, the reasons for the determination.

Definitions

the number of occasions (if any) during the year on which the Board was requested by, or on behalf of, the head of the agency to disclose information under subsection 70-40(4) to *authorised law enforcement agency officers; and

the number of occasions (if any) during the year on which information was disclosed under that subsection to authorised law enforcement agency officers.

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

must not be entered on the register; and

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

restraining you from engaging in the conduct; or

if in the Federal Court’s opinion it is desirable to do so, requiring you to do something.

restraining you from engaging in conduct; or

requiring you to do something.

a Board member; or

a committee; or

an APS employee whose services are made available to the Board under section 60-80; or

to a person engaged by the Board.

Functions and powers that must not be delegated

its function of issuing guidelines; or

its power to establish a committee under section 60-85.

Powers to make reviewable decisions

must not be delegated under paragraph (1)(a), (c) or (d); and

may be delegated to a committee under paragraph (1)(b) only if:

the committee has 3 members or more; and

all members of the committee are Board members.

a decision to terminate the registration of an individual under subsection 40-5(2);

a decision to terminate the registration of a partnership under subsection 40-10(2);

a decision to terminate the registration of a company under subsection 40-15(2).

Other matters

may be revoked by the Board (whether or not constituted by the Board members who constituted the Board when the power was delegated); and

continues in force even if the membership of the Board changes.

Definitions

the person:

is or has been a Board member or a member of a committee; or

is or has been an APS employee whose services were made available to the Board by the Commissioner; or

is or has been a person appointed or employed by, or a provider of services for, the Commonwealth; and

the person:

makes a record of information; or

discloses information to another person (other than the person to whom the information relates or that person’s *agent in relation to the information) or to a court or tribunal; and

the information is official information; and

the information was acquired by the first-mentioned person in the course of, or because of, his or her duties under or in relation to this Act or the regulations.

Consent is not a defence

the making of the record; or

the disclosure of the information.

Limits on disclosure to courts and tribunals

(a) the Inspector-General of Taxation Act 2003; or

(b) provisions of the Ombudsman Act 1976, to the extent that they are applied by the Inspector-General of Taxation Act 2003.

Disclosure in relation to serious offences and proceeds of crime orders

the record is made for, or the disclosure is to, an *authorised law enforcement agency officer; and

the record or disclosure is for the purpose of:

investigating a *serious offence; or

enforcing a law, the contravention of which is a serious offence; or

the making, or proposed or possible making, of a *proceeds of crime order.

Disclosures to the Secretary of the Department

(a) the person (the first person) makes the record for, or the disclosure to, the Secretary of the Department; and

the record or disclosure is of information that concerns:

(i) a breach of an obligation of confidence by another person (the second person) against the Commonwealth or a Commonwealth entity (within the meaning of the Public Governance, Performance and Accountability Act 2013); or

(ii) if the first person reasonably suspects that such a breach has occurred—the suspected breach; and

the obligation arose in connection with the second person providing advice, or otherwise providing services, to a Commonwealth entity either:

as an entity engaged by the Commonwealth entity for that purpose; or

as an entity representing a taxpayer; and

the record or disclosure is for the purpose of:

(i) enabling or assisting in the consideration, development or implementation of any measure or the taking of any action directed at dealing with the breach or suspected breach; or

(ii) enabling or assisting the Secretary or an SES employee of the Department to advise the Minister and the *Finance Minister in relation to the breach or suspected breach; and

the record or disclosure is of information that does not include:

the *ABN; or

the name; or

contact details; or

(iv) personal information (within the meaning of the Privacy Act 1988);

of any person other than the second person, unless the Board is satisfied that the inclusion of the information is necessary for a purpose mentioned in paragraph (d).

Disclosures to a prescribed professional disciplinary body

(a) the person (the first person) makes the record for, or the disclosure to, a professional disciplinary body that is prescribed by the regulations for the purposes of this subsection (a prescribed disciplinary body); and

(b) the record or disclosure is of information that concerns another person (the second person) and an act or omission (or a suspected act or omission) of the second person that the first person reasonably suspects may constitute a breach by the second person of the prescribed disciplinary body’s code of conduct or professional standards, however described; and

the record or disclosure is made for the purpose of enabling or assisting the prescribed disciplinary body to perform one or more of its functions in respect of the second person; and

the record or disclosure is of information that does not include:

the *ABN; or

the name; or

contact details; or

(iv) personal information (within the meaning of the Privacy Act 1988);

of any person other than the second person, unless the Board is satisfied that the inclusion of the information is necessary for the purpose mentioned in paragraph (c).

the person:

makes a record of information; or

discloses information to another person (other than a person to whom the information relates or the person’s *agent in relation to the information) or to a court or tribunal; and

the information was acquired by the first-mentioned person under an exception in section 70-40 or in this section; and

the first-mentioned person did not acquire the information in the course of, or because of, his or her duties under or in relation to this Act or the regulations.

Consent is not a defence

the making of the record; or

the disclosure of the information.

Exceptions

(a) the information was originally disclosed under an exception in original purpose); andsection 70-40 for a purpose specified in that exception (the

the information was acquired by the person under this section or an exception in section 70-40; and

the record or disclosure is made by the person for the original purpose, or in connection with the original purpose.

required or permitted by this Act to be prescribed; or

necessary or convenient to be prescribed for carrying out or giving effect to this Act.

a physical address in Australia; or

a postal address in Australia; or

an electronic address;

that the entity has given the Board as the entity’s address for service for the purposes of this Act.

(a) in the manner specified in Acts Interpretation Act 1901; orsection 28A of the

if the entity’s address for service is an electronic address—by sending it to that address; or

if the entity is a company and a liquidator of the company has been appointed—by leaving it at, or posting it to, the address of the liquidator’s office in the most recent notice of that address lodged with *ASIC; or

if the entity is a company and an administrator of the company has been appointed—by leaving it at, or posting it to, the address of the administrator in the most recent notice of that address lodged with ASIC.