Tax Agent Services Act 2009


Division 30 - The Code of Professional Conduct  

Subdivision 30-B - Your liability for administrative sanctions  

SECTION 30-25   Suspension  

The Board may, by notice in writing, suspend your registration for a period determined by the Board.


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

You must not provide * tax agent services during the period of suspension.


If you provide tax agent services while suspended, you may contravene a civil penalty provision: see subsection (4) and Subdivision 50-A .

If, when the Board suspends your registration under subsection (1), your registration is already suspended, suspension is for a further period that the Board determines is appropriate. The further period commences at the end of the period of suspension.


While you are suspended, you are taken not to be a * registered tax agent, BAS agent or tax (financial) adviser, except for the purposes of:

(a) Part 2 (Registration), Subdivision 30-C (Notifying a change of circumstances) and Part 4 (Termination of registration); and

(b) this Division.


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