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  

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The following events may affect your continued registration as a * registered tax agent or BAS agent:

(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.

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History

S 20-45 amended by No 115 of 2021, s 3 and Sch 1 item 136(f), by substituting " tax agent or BAS agent " for " tax agent, BAS agent or tax (financial) adviser " , effective 1 January 2022. For application and transitional provisions, see note under Subdiv 50-AA heading.

S 20-45 amended by No 120 of 2013, s 3 and Sch 1 item 14, by substituting " , BAS agent or tax (financial) adviser " for " or BAS agent " , effective 1 July 2014. For transitional provisions, see note under s 20-5(1) .

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