Tax Agent Services Act 2009

PART 4 - SUSPENSION AND TERMINATION OF REGISTRATION  

Division 40 - Suspension and termination of registration  

Subdivision 40-C - Notice and effect of suspension under Subdivision 40-A  

SECTION 40-30   Notice of suspension under Subdivision 40-A  
Notice must be given within 14 days

40-30(1)    
If the Board suspends your registration under Subdivision 40-A , the Board must, within 14 days of the decision to suspend your registration, notify you in writing of:

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

(b)    the action that you must take for the Board to lift the suspension.

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

Note:

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

Date of effect to be specified in notice

40-30(2)    
The suspension takes effect on the day specified in the notice given under subsection (1) . The day specified in the notice must be at least 14 days after the date of the notice.

Notifying the Commissioner

40-30(3)    
The Board must also notify the Commissioner of the Board ' s decision, the reasons for the decision and the actions required to lift the suspension.