Tax Agent Services Act 2009
PART 4
-
TERMINATION OF REGISTRATION
Division 40
-
Termination of registration
Subdivision 40-B
-
Notice and effect of termination
SECTION 40-20
Notification of decision to terminate registration and when termination takes effect
40-20(1)
If the Board terminates your registration, the Board must, within 30 days of the decision to terminate your registration, notify you in writing of: (a) the decision and the reasons for the decision; and (b) any determination under section 40-25 of a period during which you are not eligible to apply for registration.
40-20(2)
The termination takes effect on the day specified in the notice given under subsection (1) . The day specified in the notice must be at least 28 days after the date of the notice.
40-20(3)
The Board must also notify the Commissioner of the Board ' s decision and the reasons for the decision.
If the Board terminates your registration, the Board must, within 30 days of the decision to terminate your registration, notify you in writing of: (a) the decision and the reasons for the decision; and (b) any determination under section 40-25 of a period during which you are not eligible to apply for registration.
However, a failure to notify does not affect the validity of the Board ' s decision.
Note 1:
The Board may terminate your registration under Subdivision 30-B or 40-A .
Note 2:
The Board must cause notice of its decision to be published by notifiable instrument: see section 60-140 .
View history note
Hide history note40-20(2)
The termination takes effect on the day specified in the notice given under subsection (1) . The day specified in the notice must be at least 28 days after the date of the notice.
40-20(3)
The Board must also notify the Commissioner of the Board ' s decision and the reasons for the decision.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.