Reg 166 repealed by SLI No 334 of 2009, reg 3 and Sch 1 item 1, effective 1 March 2010. Reg 166 formerly read:
REGULATION 166 PUBLICATION OF NOTICE OF SUSPENSION OR CANCELLATION
166(1)
Subject to subregulation (4), where the registration of a person or partnership as a tax agent is suspended or cancelled by a Board under section 251K of the Act, the Board must cause notice of the suspension or cancellation to be published in one or more of the following:
(a)
a newspaper circulating generally throughout Australia;
(b)
any other newspaper or newspapers that are appropriate having regard to the area in which the tax agent has carried on business as a tax agent.
166(2)
Where the registration of a tax agent:
(a)
is terminated under section 251JD, 251JK or 251JM of the Act;
(b)
is surrendered under section 251JH of the Act; or
(c)
is suspended or cancelled under section 251K of the Act;
the Board must give notice of the termination, surrender, suspension or cancellation, as the case may be, to the Commissioner.
166(3)
Subject to subregulation (4), the Commissioner, upon receipt of a notice under subregulation (2) that the registration of a tax agent has been cancelled under section 251K of the Act, must cause notice of the cancellation to be published in the
Gazette
.
166(4)
Subregulations (1) and (3) do not apply during any time when:
(a)
an application for review of a decision under section 251QA of the Act may be lodged; or
(b)
a proceeding before the Tribunal in relation to such a decision has not been concluded or an appeal to a court in relation to such a decision is pending.
Reg 166, formerly reg 58P, renumbered by SR No 192 of 1990.
Regulation substituted for former reg 58P and 58PA by SR No 262 of 1988.
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