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 30-20   Orders  

30-20(1)    
The Board may make an order that requires you take one or more actions including, but not limited to, the following:

(a)    completing a course of education or training specified in the order;

(b)    

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providing * tax agent services for which you are registered only under the supervision of a * registered tax agent or BAS agent specified in the order;

(c)    providing only those tax agent services that are specified in the order;

(d)    requiring you to notify, in writing, all of your current clients about the findings of the Board ' s investigation specified in the order.

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History

S 30-20(1) amended by No 101 of 2023, s 3 and Sch 3 item 22, by inserting para (d), effective 1 July 2024.

S 30-20(1) amended by No 115 of 2021, s 3 and Sch 1 item 136(j), by substituting " tax agent or BAS agent " for " tax agent, BAS agent or tax (financial) adviser " in para (b), effective 1 January 2022. For application and transitional provisions, see note under Subdiv 50-AA heading.

S 30-20(1) amended by No 120 of 2013, s 3 and Sch 1 item 17, by substituting " , BAS agent or tax (financial) adviser " for " or BAS agent " in para (b), effective 1 July 2014. For transitional provisions, see note under s 20-5(1) .

30-20(2)    
The Board must notify you in writing of the order. The order may specify the following, as appropriate:

(a)    the period of time within which you must complete the requirements specified in the order;

(b)    the period of time during which the order applies.

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