Tax Agent Services Act 2009

PART 4 - TERMINATION OF REGISTRATION  

Division 40 - Termination of registration  

Subdivision 40-B - Notice and effect of termination  

SECTION 40-20   Notification of decision to terminate registration and when termination takes effect  

40-20(1)  
If the Board terminates your registration, the Board must, within 30 days of the decision to terminate your registration, notify you in writing of:

(a)  the decision and the reasons for the decision; and

(b)  any determination under section 40-25 of a period during which you are not eligible to apply for registration.

However, a failure to notify does not affect the validity of the Board ' s decision.

Note 1:

The Board may terminate your registration under Subdivision 30-B or 40-A .

Note 2:

The Board must cause notice of its decision to be published by notifiable instrument: see section 60-140 .

40-20(2)  
The termination takes effect on the day specified in the notice given under subsection (1) . The day specified in the notice must be at least 28 days after the date of the notice.

40-20(3)  


The Board must also notify:

(a)  in the case of an entity ' s registration as a *registered tax agent, BAS agent or tax (financial) adviser - the Commissioner of the Board ' s decision and the reasons for the decision; and

(b)  in the case of an entity ' s registration as a *registered tax (financial) adviser - *ASIC of the Board ' s decision and the reasons for the decision.




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