Tax Agent Services Act 2009
PART 3
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THE CODE OF PROFESSIONAL CONDUCT
Division 30
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The Code of Professional Conduct
Subdivision 30-C
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Other obligations
SECTION 30-35
Obligation to notify a change of circumstances
Individuals
30-35(1)
If you are a * registered tax agent or BAS agent and an individual, you must notify the Board in writing whenever: (a) you cease to meet one of the * tax practitioner registration requirements; or (b) an event affecting your continued registration, as described in section 20-45 , occurs; or (ba) you have reasonable grounds to believe that:
Partnerships
30-35(2)
If you are a * registered tax agent or BAS agent and a partnership, you must notify the Board in writing whenever: (a) you cease to meet one of the * tax practitioner registration requirements; or (b) an event affecting your continued registration, as described in section 20-45 , occurs in respect of:
Companies
30-35(3)
If you are a * registered tax agent or BAS agent and a company, you must notify the Board in writing whenever: (a) you cease to meet one of the * tax practitioner registration requirements; or (b) an event affecting your continued registration, as described in section 20-45 , occurs in respect of a director of the company; or (ba) you have reasonable grounds to believe that:
When notice must be given
30-35(4)
You must give the notice within 30 days of the day on which: (a) you become, or ought to have become, aware that the event occurred (unless paragraph (1)(ba) , (2)(ba) or (3)(ba) applies); or (b) if paragraph (1)(ba) , (2)(ba) or (3)(ba) applies - you first have, or ought to have, reasonable grounds to believe that you have breached the *Code of Professional Conduct, and that the breach is a *significant breach of the Code.
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Hide history noteIndividuals
30-35(1)
If you are a * registered tax agent or BAS agent and an individual, you must notify the Board in writing whenever: (a) you cease to meet one of the * tax practitioner registration requirements; or (b) an event affecting your continued registration, as described in section 20-45 , occurs; or (ba) you have reasonable grounds to believe that:
(i) you have breached the *Code of Professional Conduct; and
(c) there is a change in your address for service of notices or of any other circumstances relevant to your registration.
(ii) the breach is a *significant breach of the Code; or
Partnerships
30-35(2)
If you are a * registered tax agent or BAS agent and a partnership, you must notify the Board in writing whenever: (a) you cease to meet one of the * tax practitioner registration requirements; or (b) an event affecting your continued registration, as described in section 20-45 , occurs in respect of:
(i) a partner in the partnership; or
(ba) you have reasonable grounds to believe that:
(ii) a director of a company that is a partner in the partnership; or
(i) you have breached the *Code of Professional Conduct; and
(c) the composition of the partnership changes; or (d) there is a change in your address for service of notices or of any other circumstances relevant to your registration.
(ii) the breach is a *significant breach of the Code; or
Companies
30-35(3)
If you are a * registered tax agent or BAS agent and a company, you must notify the Board in writing whenever: (a) you cease to meet one of the * tax practitioner registration requirements; or (b) an event affecting your continued registration, as described in section 20-45 , occurs in respect of a director of the company; or (ba) you have reasonable grounds to believe that:
(i) you have breached the *Code of Professional Conduct; and
(c) an individual becomes, or ceases to be, a director of the company; or (d) there is a change in your address for service of notices or of any other circumstances relevant to your registration.
(ii) the breach is a *significant breach of the Code; or
When notice must be given
30-35(4)
You must give the notice within 30 days of the day on which: (a) you become, or ought to have become, aware that the event occurred (unless paragraph (1)(ba) , (2)(ba) or (3)(ba) applies); or (b) if paragraph (1)(ba) , (2)(ba) or (3)(ba) applies - you first have, or ought to have, reasonable grounds to believe that you have breached the *Code of Professional Conduct, and that the breach is a *significant breach of the Code.
Note:
A breach of this subsection is a breach of section 8C of the Taxation Administration Act 1953 and of subsection 30-10(2) of this Act.
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