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 40-35   Effect of suspension under Subdivision 40-A  

40-35(1)    
You must not provide * tax agent services during a period of suspension under Subdivision 40-A .

Note:

If you provide tax agent services while suspended, you may contravene a civil penalty provision: see subsection (2) and Subdivision 50-A .

40-35(2)    
While you are suspended under Subdivision 40-A , you are taken not to be a * registered tax agent or BAS agent, except for the purposes of:

(a)    Part 2 (Registration); and

(b)    Division 30 (Code of Professional Conduct); and

(c)    section 60-25 (Appointment of Tax Practitioner Board members); and

(d)    this Part.