Tax Laws Amendment (2013 Measures No. 3) Act 2013 (120 of 2013)

Schedule 2   Other amendments to the Tax Agent Services Act 2009

10   After subsection 40-15(2)


(2A) Despite paragraph (2)(a), the Board need not terminate your registration if:

(a) you surrender your registration by notice in writing to the Board; and

(b) the Board considers that, due to a current investigation or the outcome of an investigation, it would be inappropriate to terminate your registration.