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
.
History
S 30-25(1) amended by No 64 of 2020, s 3 and Sch 3 item 297, by substituting
"
by notifiable instrument
"
for
"
in the
Gazette
"
in the note, effective 1 October 2020. No 64 of 2020, s 3 and Sch 3 item 325 contains the following transitional provision:
325 Transitional
-
general provision to preserve existing instruments
(1)
Subitem (2) applies to an instrument (however described) made under, or for the purposes of, a provision amended by an item of this Part if:
(a)
the instrument was in force immediately before the commencement of this Part; and
(b)
the provision, as amended, provides for the same instrument, or a similar instrument, to be made as a notifiable instrument or a legislative instrument; and
(c)
item 326 does not apply to the instrument.
(2)
The instrument continues in force (and may be dealt with) as if it had been made under, or for the purposes of, the provision as amended.
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(Repealed by No 101 of 2023)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.
History
S 30-25(4) amended by No 101 of 2023, s 3 and Sch 3 item 16, by substituting para (aa) to (ad) for para (a), applicable in relation to any appointment of a Board member made after 1 October 2024. Para (a) formerly read:
(a)
Part 2 (Registration), Subdivision 30-C (Notifying a change of circumstances) and Part 4 (Termination of registration); and
S 30-25(4) amended by No 115 of 2021, s 3 and Sch 1 item 136(k), by substituting
"
tax agent or BAS agent
"
for
"
tax agent, BAS agent or tax (financial) adviser
"
, effective 1 January 2022. For application and transitional provisions, see note under Subdiv
50-AA
heading.
S 30-25(4) amended by No 120 of 2013, s 3 and Sch 1 item 18, by substituting
"
, BAS agent or tax (financial) adviser
"
for
"
or BAS agent
"
, effective 1 July 2014. For transitional provisions, see note under s
20-5(1)
.