S 251KG repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010. S 251KG formerly read:
SECTION 251KG TAX AGENTS WHO ARE NATURAL PERSONS
251KG(1)
A natural person who is registered as a tax agent shall forthwith notify the Board by which the tax agent was registered if:
(a)
the person becomes an undischarged bankrupt;
(b)
the person permanently ceases to carry on business as a tax agent; or
(c)
a person who is a registered nominee of the tax agent for the purposes of this Part ceases to be employed by the tax agent.
Penalty: 5 penalty units.
History
S 251KG(1) amended by
No 143 of 2007
, s 3 and Sch 7 item 104, by substituting
"
5 penalty units
"
for
"
$500
"
in the penalty, effective 24 September 2007.
251KG(2)
An offence under subsection (1) is an offence of strict liability.
Note:
For
strict liability
, see section
6.1
of the
Criminal Code
.
History
S 251KG(2) inserted by No 146 of 2001.
S 251KG inserted by No 78 of 1988.
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