Tax Agent Services Act 2009
PART 3
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THE CODE OF PROFESSIONAL CONDUCT
Division 30
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The Code of Professional Conduct
Subdivision 30-C
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Notifying a change of circumstances
SECTION 30-35
Obligation to notify a change of circumstances
Individuals
30-35(1)
If you are a * registered tax agent, BAS agent or tax (financial) adviser and an individual, you must notify the Board in writing whenever:
(a) you cease to meet one of the * tax practitioner registration requirements; or
(b) an event affecting your continued registration, as described in section 20-45 , occurs; or
(c) there is a change in your address for service of notices or of any other circumstances relevant to your registration.
Partnerships
30-35(2)
If you are a * registered tax agent, BAS agent or tax (financial) adviser and a partnership, you must notify the Board in writing whenever:
(a) you cease to meet one of the * tax practitioner registration requirements; or
(b) an event affecting your continued registration, as described in section 20-45 , occurs in respect of:
(c) the composition of the partnership changes; or
(d) there is a change in your address for service of notices or of any other circumstances relevant to your registration.
Companies
30-35(3)
If you are a * registered tax agent, BAS agent or tax (financial) adviser and a company, you must notify the Board in writing whenever:
(a) you cease to meet one of the * tax practitioner registration requirements; or
(b) an event affecting your continued registration, as described in section 20-45 , occurs in respect of a director of the company; or
(c) an individual becomes, or ceases to be, a director of the company; or
(d) there is a change in your address for service of notices or of any other circumstances relevant to your registration.
When notice must be given
30-35(4)
You must give the notice within 30 days of the day on which you become, or ought to have become, aware that the event occurred.
If you are a * registered tax agent, BAS agent or tax (financial) adviser and an individual, you must notify the Board in writing whenever:
(a) you cease to meet one of the * tax practitioner registration requirements; or
(b) an event affecting your continued registration, as described in section 20-45 , occurs; or
(c) there is a change in your address for service of notices or of any other circumstances relevant to your registration.
View history note
Hide history noteIf you are a * registered tax agent, BAS agent or tax (financial) adviser and a partnership, you must notify the Board in writing whenever:
(a) you cease to meet one of the * tax practitioner registration requirements; or
(b) an event affecting your continued registration, as described in section 20-45 , occurs in respect of:
(i) a partner in the partnership; or
(ii) a director of a company that is a partner in the partnership; or
(c) the composition of the partnership changes; or
(d) there is a change in your address for service of notices or of any other circumstances relevant to your registration.
If you are a * registered tax agent, BAS agent or tax (financial) adviser and a company, you must notify the Board in writing whenever:
(a) you cease to meet one of the * tax practitioner registration requirements; or
(b) an event affecting your continued registration, as described in section 20-45 , occurs in respect of a director of the company; or
(c) an individual becomes, or ceases to be, a director of the company; or
(d) there is a change in your address for service of notices or of any other circumstances relevant to your registration.
You must give the notice within 30 days of the day on which you become, or ought to have become, aware that the event occurred.
Note:
A breach of this subsection is a breach of section 8C of the Taxation Administration Act 1953 and of subsection 30-10(2) of this Act.
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