Tax Agent Services Act 2009

PART 4 - TERMINATION OF REGISTRATION  

Division 40 - Termination of registration  

Subdivision 40-B - Notice and effect of termination  

SECTION 40-20   Notification of decision to terminate registration and when termination takes effect  

40-20(1)  
If the Board terminates your registration, the Board must, within 30 days of the decision to terminate your registration, notify you in writing of:


(a) the decision and the reasons for the decision; and


(b) any determination under section 40-25 of a period during which you are not eligible to apply for registration.

However, a failure to notify does not affect the validity of the Board ' s decision.

Note 1:

The Board may terminate your registration under Subdivision 30-B or 40-A .

Note 2:

The Board must cause notice of its decision to be published by notifiable instrument: see section 60-140 .

40-20(2)  
The termination takes effect on the day specified in the notice given under subsection (1). The day specified in the notice must be at least 28 days after the date of the notice.

40-20(3)  


The Board must also notify:


(a) in the case of an entity ' s registration as a *registered tax agent, BAS agent or tax (financial) adviser - the Commissioner of the Board ' s decision and the reasons for the decision; and


(b) in the case of an entity ' s registration as a *registered tax (financial) adviser - *ASIC of the Board ' s decision and the reasons for the decision.




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