Tax Laws Amendment (2013 Measures No. 3) Act 2013 (120 of 2013)
Schedule 2 Other amendments to the Tax Agent Services Act 2009
10 After subsection 40-15(2)
Insert:
(2A) Despite paragraph (2)(a), the Board need not terminate your registration if:
(a) you surrender your registration by notice in writing to the Board; and
(b) the Board considers that, due to a current investigation or the outcome of an investigation, it would be inappropriate to terminate your registration.
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