Tax Agent Services Act 2009
PART 3 - THE CODE OF PROFESSIONAL CONDUCT
Division 30 - The Code of Professional Conduct
Subdivision 30-B - Your liability for administrative sanctions
SECTION 30-25 Suspension
30-25(1)
The Board may, by notice in writing, suspend your registration for a period determined by the Board.
Note:
The Board must cause notice of its decision to be published by notifiable instrument: see section 60-140 .
30-25(2)
You must not provide
*
tax agent services during the period of suspension.
Note:
If you provide tax agent services while suspended, you may contravene a civil penalty provision: see subsection (4) and Subdivision 50-A .
30-25(3)
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.
30-25(4)
While you are suspended, you are taken not to be a * registered tax agent or BAS agent, except for the purposes of:
(a)
(Repealed by No 101 of 2023)
(aa) Part 2 (Registration); and
(ab) Subdivision 30-C (Notifying a change of circumstances); and
(ac) Part 4 (Termination of registration); and
(ad) section 60-25 (Appointment of Tax Practitioner Board members); and
(b) this Division.
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