Tax Agent Services Act 2009

PART 4 - TERMINATION OF REGISTRATION  

Division 40 - Termination of registration  

Subdivision 40-A - Grounds for terminating registration  

SECTION 40-5   Termination of registration - individuals  

40-5(1)    

If you are a * registered tax agent or BAS agent and an individual, the Board may terminate your registration if:

(a)    an event affecting your continued registration, as described in section 20-45 , occurs; or

(b)    you cease to meet one of the * tax practitioner registration requirements; or

(c)    you breach a condition of your registration.

Note:

The Board may also terminate your registration for breach of the Code of Professional Conduct: see Subdivision 30-B .

40-5(2)    
The Board must terminate your registration if:

(a)    you surrender your registration by notice in writing to the Board; or

(b)    you die.

40-5(3)    

Despite paragraph (2)(a) , the Board need not terminate your registration if:

(a)    you surrender your registration by notice in writing to the Board; and

(b)    

either:

(i) the Board considers that, due to a current investigation or the outcome of an investigation, it would be inappropriate to terminate your registration; or

(ii) the Board, within 30 days after receiving your surrender notice, decides to investigate you and considers that it would be inappropriate to terminate your registration.