Income Tax Assessment Act 1936

FORMER PART VIIA - REGISTRATION OF TAX AGENTS  

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History

Pt VIIA repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010.

Pt VIIA originally inserted by No 10 of 1943.

Former Division 4 - Registration of nominees of tax agents  

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History

Div 4 repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010.

Div 4 inserted by No 78 of 1988.

FORMER SECTION 251KE  

251KE   CANCELLATION OF REGISTRATION OF NOMINEES  
(Repealed by No 114 of 2009)

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S 251KE repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010.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  
251KE(1)
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.

251KE(2)
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.

S 251KE inserted by No 78 of 1988.

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