Commonwealth Consolidated Acts

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TAX AGENT SERVICES ACT 2009 - SECT 60.95

Investigations

  (1)   The Board may investigate:

  (a)   your application for registration; or

  (b)   any conduct that may breach this Act; or

  (c)   other matters prescribed by the regulations.

  (2)   The Board must notify you in writing if the Board decides to investigate you. The notice must be given within 2 weeks after the decision is made.

  (3)   An investigation is taken to commence on the date of the notice.

  (4)   The Board:

  (a)   has a discretion as to its procedure; and

  (b)   is not bound by the rules of evidence.


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