Treasury Laws Amendment (2020 Measures No. 6) Act 2020 (141 of 2020)

Schedule 4   Minor and technical amendments

Part 2   Amendments commencing first day of first quarter after Royal Assent

Tax Agent Services Act 2009

109   Paragraphs 40-5(3)(b), 40-10(2A)(b) and 40-15(2A)(b)

Repeal the paragraphs, substitute:

(b) either:

(i) the Board considers that, due to a current investigation or the outcome of an investigation, it would be inappropriate to terminate your registration; or

(ii) the Board, within 30 days after receiving your surrender notice, decides to investigate you and considers that it would be inappropriate to terminate your registration.