Treasury Laws Amendment (2020 Measures No. 6) Act 2020 (141 of 2020)
Schedule 4 Minor and technical amendments
Part 2 Amendments commencing first day of first quarter after Royal Assent
Tax Agent Services Act 2009
109 Paragraphs 40-5(3)(b), 40-10(2A)(b) and 40-15(2A)(b)
Repeal the paragraphs, substitute:
(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.
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