S 251KK repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010. S 251KK formerly read:
SECTION 251KK TAX AGENTS THAT ARE COMPANIES
A company that is registered as a tax agent shall forthwith notify the Board by which it was registered if:
the company goes into liquidation;
any person who is a nominee of the company for the purposes of this Part ceases to be employed by the company;
a person becomes an executive officer of the company; or
the company permanently ceases to carry on business as a tax agent.
A registered tax agent that is a non-exempt company shall forthwith notify the Board if it has reasonable grounds to believe that the company has ceased to be a company in which qualified directors have a substantial interest.