Tax Agent Services Act 2009


Division 20 - Registration  

Subdivision 20-B - Applying for registration  

SECTION 20-45   20-45   Certain events may affect your continued registration  

The following events may affect your continued registration as a * registered tax agent, BAS agent or tax (financial) adviser:

(a) you are convicted of a * serious taxation offence;

(b) you are convicted of an offence involving fraud or dishonesty;

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

(d) you are penalised for implementing a * scheme that has been promoted on the basis of conformity with a * product ruling in a way that is materially different from that described in the product ruling;

(e) you become an undischarged bankrupt or go into external administration;

(f) you are sentenced to a term of imprisonment.

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