Tax Agent Services Act 2009

PART 2 - REGISTRATION  

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 or BAS agent:

(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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