Document ID: chunk:federal_register_of_legislation:C2025C00107:body:0:p2
Version: federal_register_of_legislation:C2025C00107
Segment Type: other
Provision Reference: 
Character Range: 2756–6060

of registration
20‑35 Commencement and duration of registration
20‑40 Variation of conditions of registration
20‑45 Certain events may affect your continued registration
              Subdivision 20‑C—Renewing registration
20‑50 Renewal of registration
Part 3—The Code of Professional Conduct
Division 30—The Code of Professional Conduct
Guide to this Division
30‑1 What this Division is about
Subdivision 30‑A—The Code of Professional Conduct
30‑5 Application of the Code of Professional Conduct
30‑10 The Code of Professional Conduct
30‑12 Minister may determine Code of Professional Conduct obligations
Subdivision 30‑B—Your liability for administrative sanctions
30‑15 Sanctions for failure to comply with the Code of Professional Conduct
30‑20 Orders
30‑25 Suspension
30‑30 Termination
Subdivision 30‑C—Other obligations
30‑35 Obligation to notify a change of circumstances
30‑40 Obligation to notify of significant breaches of the Code of Professional Conduct
Part 4—Termination of registration
Division 40—Termination of registration
Guide to this Division
40‑1 What this Division is about
Subdivision 40‑A—Grounds for terminating registration
40‑5 Termination of registration—individuals
40‑10 Termination of registration—partnerships
40‑15 Termination of registration—companies
Subdivision 40‑B—Notice and effect of termination
40‑20 Notification of decision to terminate registration and when termination takes effect
40‑25 Period during which you may not apply for registration
Part 4A—Disqualified entities
Division 45—Disqualified entities
Guide to this Division
45‑1 What this Division is about
45‑5 Approval of disqualified entity providing tax agent services on your behalf
45‑10 Obligation to give notice if you are a disqualified entity
45‑15 Obligation to give notice if you become a disqualified entity
45‑20 Transitional obligation to give notice if you are a disqualified entity at the commencement of this section
Part 5—Civil penalties
Division 50—Civil penalties
Guide to this Division
50‑1 What this Division is about
Subdivision 50‑A—Conduct that is prohibited without registration
50‑5 Providing tax agent services if unregistered
50‑10 Advertising tax agent services if unregistered
50‑15 Representing that you are a registered tax agent or BAS agent if unregistered
Subdivision 50‑AA—Conduct that relates to tax (financial) advice services
50‑17 Providing tax (financial) advice services if not registered or qualified
50‑18 Advertising tax (financial) advice services if not registered or qualified
Subdivision 50‑B—Other civil penalties
50‑20 Making false or misleading statements
50‑25 Employing or using the services of deregistered entities
50‑30 Signing of declarations etc.
Subdivision 50‑C—Obtaining an order for a civil penalty
50‑35 Federal Court may order you to pay a pecuniary penalty for contravening a civil penalty provision
50‑40 Treatment of partnerships
50‑45 Recovery of a pecuniary penalty
Part 6—The Tax Practitioners Board
Division 60—The Tax Practitioners Board
Guide to this Division
60‑1 What this Division is about
Subdivision 60‑A—Establishment, functions and powers of the Board
60‑5 Establishment
60‑10 Membership
60‑15 Functions
60‑20 Powers
Subdivision 60‑B—Appointment etc. of members of the Board
60‑25 Appointment
60‑30 Term of appointment