Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) If a registered tax agent moves his, her or its principal place of business to another State:
(a) the Board holding the agent's documents, in relation to the registration of the agent, must provide the documents to the Board in the other State; and
(b) the agent must return to the Board, in the State in which the agent was previously located, the certificate of registration issued under regulation 159.
(2) If a registered tax agent has complied with paragraph 1 (b), the Board in the other State must issue a certificate of registration to the agent.