S 251KH repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010. S 251KH formerly read:
SECTION 251KH TAX AGENTS THAT ARE PARTNERSHIPS
251KH(1)
A partnership that is registered as a tax agent shall forthwith notify the Board by which it was registered if:
(a)
a partner becomes an undischarged bankrupt;
(b)
a person becomes an executive officer of a partner that is a company;
(c)
a person who is a registered nominee of the partnership for the purposes of this Part and was employed by the partnership at the time the person was last registered as a nominee ceases to be employed by the partnership; or
(d)
the partnership permanently ceases to carry on business as a tax agent.
Penalty: 5 penalty units.
History
S 251KH(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.
251KH(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 251KH(2) inserted by No 146 of 2001.
S 251KH inserted by No 78 of 1988.
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