Tax Agent Services Act 2009
PART 3
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THE CODE OF PROFESSIONAL CONDUCT
Division 30
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The Code of Professional Conduct
Subdivision 30-B
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Your liability for administrative sanctions
SECTION 30-25
Suspension
30-25(1)
The Board may, by notice in writing, suspend your registration for a period determined by the Board.
30-25(2)
You must not provide * tax agent services during the period of suspension.
30-25(3)
If, when the Board suspends your registration under subsection (1) , your registration is already suspended, suspension is for a further period that the Board determines is appropriate. The further period commences at the end of the period of suspension.
30-25(4)
While you are suspended, you are taken not to be a * registered tax agent or BAS agent, except for the purposes of: (a) Part 2 (Registration), Subdivision 30-C (Notifying a change of circumstances) and Part 4 (Termination of registration); and (b) this Division.
The Board may, by notice in writing, suspend your registration for a period determined by the Board.
Note:
The Board must cause notice of its decision to be published by notifiable instrument: see section 60-140 .
View history note
Hide history note30-25(2)
You must not provide * tax agent services during the period of suspension.
Note:
If you provide tax agent services while suspended, you may contravene a civil penalty provision: see subsection (4) and Subdivision 50-A .
30-25(3)
If, when the Board suspends your registration under subsection (1) , your registration is already suspended, suspension is for a further period that the Board determines is appropriate. The further period commences at the end of the period of suspension.
30-25(4)
While you are suspended, you are taken not to be a * registered tax agent or BAS agent, except for the purposes of: (a) Part 2 (Registration), Subdivision 30-C (Notifying a change of circumstances) and Part 4 (Termination of registration); and (b) this Division.
[ CCH Note: S 30-25(4) will be amended by No 101 of 2023, s 3 and Sch 3 item 16, by substituting para (aa) to (ad) for para (a), applicable in relation to any appointment of a Board member made after 1 October 2024. Para (aa) to (ad) will read:
]
(aa) Part 2 (Registration); and
(ab) Subdivision 30-C (Notifying a change of circumstances); and
(ac) Part 4 (Termination of registration); and
(ad) section 60-25 (Appointment of Tax Practitioner Board members); and
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