Tax Agent Services Act 2009

PART 4 - SUSPENSION AND TERMINATION OF REGISTRATION  

Division 40 - Suspension and termination of registration  

Guide to this Division  

SECTION 40-1   What this Division is about  

Your registration may be suspended or terminated if an event occurs that affects your continued registration (see section 20-45 ), you cease to meet the tax practitioner registration requirements or you breach a condition of your registration.

If your registration is suspended, the Board must notify you of the action that you must take to lift the suspension.

If your registration is terminated, the Board may also determine a period during which you may not apply for registration.

The Board may also suspend your registration on an interim basis for a period of 90 days (which it may renew) if it is satisfied on reasonable grounds that you have engaged in certain serious misconduct and there may be a risk to your clients or it is in the public interest to do so.




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