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.