Tax Agent Services Act 2009

PART 2 - REGISTRATION  

Division 20 - Registration  

Subdivision 20-B - Applying for registration  

SECTION 20-45   20-45   Certain events may affect your continued registration  


The following events may affect your continued registration as a * registered tax agent, BAS agent or tax (financial) adviser:


(a) you are convicted of a * serious taxation offence;


(b) you are convicted of an offence involving fraud or dishonesty;


(c) you are penalised for being a * promoter of a * tax exploitation scheme;


(d) you are penalised for implementing a * scheme that has been promoted on the basis of conformity with a * product ruling in a way that is materially different from that described in the product ruling;


(e) you become an undischarged bankrupt or go into external administration;


(f) you are sentenced to a term of imprisonment.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.