Reg 163 repealed by SLI No 334 of 2009, reg 3 and Sch 1 item 1, effective 1 March 2010. Reg 163 formerly read:
REGULATION 163 RETURN OF CERTIFICATES OF REGISTRATION AND EXEMPTION
163(1)
The Board by which a person or partnership was registered as a tax agent may, when the Board considers it necessary so to do:
(a)
by reason of the cancellation of the registration or the lapse of the exemption;
(b)
for the purpose of the issue of a new certificate in lieu of an existing certificate, or the alteration of an existing certificate; or
(c)
for any other purpose of the Act or of these Regulations;
by notice in writing, call upon that person or partnership, or, if that person has died, his or her personal representative, to return to the Board the certificate issued in pursuance of regulation 159 or 169.
History
Reg 163(1) amended by SLI No 117 of 2005.
163(2)
A person or partnership or personal representative on whom a notice under this regulation is served must, within 14 days after the service of the notice, return to the Board the certificate specified in the notice.
Penalty: 5 penalty units.
History
Reg 163(2) amended by SR No 302 of 2002.
163(3)
An offence under subregulation (2) is an offence of strict liability.
Note:
For
strict liability
, see section
6.1
of the
Criminal Code
.
History
Reg 163(3) inserted by SR No 302 of 2002.
Reg 163, formerly reg 58LA, renumbered by SR No 192 of 1990.
Regulation formally amended by SR No 123 of 1989, and amended by SR No 408 of 1984.
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