S 251KE repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010. S 251KE formerly read:
SECTION 251KE CANCELLATION OF REGISTRATION OF NOMINEES
A Board may cancel the registration of a nominee of a tax agent if the Board is satisfied that the nominee is not a fit and proper person to prepare income tax returns and transact business on behalf of taxpayers in income tax matters.
Where a Board makes a decision cancelling the registration of a nominee of a tax agent, the Board shall cause to be served on the tax agent and on the nominee a notice in writing setting out that decision and giving the reasons for that decision.