Tax Agent Services Act 2009

PART 4 - SUSPENSION AND TERMINATION OF REGISTRATION  

Division 40 - Suspension and termination of registration  

Subdivision 40-D - Interim suspension of registration  

SECTION 40-50   Notice of interim suspension  
Notice must be given within 7 days

40-50(1)    
If the Board suspends your registration under this Subdivision, the Board must, within 7 days of the decision to suspend your registration, notify you in writing of the decision.

Note:

Interim suspensions do not require notice of reasons.

40-50(2)    
If the Board extends a period of suspension of your registration under this Subdivision, the Board must, within 7 days of the decision to extend the suspension, notify you in writing of the decision.

Suspension takes effect on day after notice is given

40-50(3)    
The suspension takes effect on the day after the day on which notice under subsection (1) is given.

40-50(4)    
However, a failure to notify under subsection (1) or (2) does not affect the validity of the Board ' s decision.

Extension of suspension takes effect immediately

40-50(5)    
An extension of a suspension takes effect immediately after the suspension period ends.

Notifying the Commissioner

40-50(6)    
The Board must also notify the Commissioner of either or both of the following decisions and the reasons for it:

(a)    a decision under this Subdivision to suspend your registration;

(b)    a decision under this Subdivision to extend the period of a suspension of your registration.