Tax Agent Services Act 2009

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 .


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(a) (Repealed by No 101 of 2023)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.





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