Commonwealth Consolidated Acts

TAX AGENT SERVICES ACT 2009 - SECT 20.45

    The following events may affect your continued registration as a * registered tax agent or BAS agent:

  (a)   you are convicted of a * serious taxation offence;

  (b)   you are convicted of an offence involving fraud or dishonesty;

  (c)   you are penalised for being a * promoter of a * tax exploitation scheme;

  (d)   you are penalised for implementing a * scheme that has been promoted on the basis of conformity with a * product ruling in a way that is materially different from that described in the product ruling;

  (e)   you become an undischarged bankrupt or go into external administration;

  (f)   you are sentenced to a term of imprisonment.

Table of sections

20 - 50   Renewal of registration