Document ID: chunk:federal_register_of_legislation:C2025C00107:body:0:p14
Version: federal_register_of_legislation:C2025C00107
Segment Type: other
Provision Reference: 
Character Range: 38258–41065

Note: If you provide tax agent services while suspended, you may contravene a civil penalty provision: see subsection (4) and Subdivision 50‑A.
 (3) If, when the Board suspends your registration under subsection (1), your registration is already suspended, suspension is for a further period that the Board determines is appropriate. The further period commences at the end of the period of suspension.
 (4) While you are suspended, you are taken not to be a *registered tax agent or BAS agent, except for the purposes of:
 (aa) Part 2 (Registration); and
 (ab) Subdivision 30‑C (Notifying a change of circumstances); and
 (ac) Part 4 (Termination of registration); and
 (ad) section 60‑25 (Appointment of Tax Practitioner Board members); and
 (b) this Division.

30‑30  Termination
  The Board may terminate your registration.
Note: For notice and effect of termination, see Subdivision 40‑B.

Subdivision 30‑C—Other obligations

Table of sections
30‑35 Obligation to notify a change of circumstances
30‑40 Obligation to notify of significant breaches of the Code of Professional Conduct

30‑35  Obligation to notify a change of circumstances

Individuals
 (1) If you are a *registered tax agent or BAS agent and an individual, you must notify the Board in writing whenever:
 (a) you cease to meet one of the *tax practitioner registration requirements; or
 (b) an event affecting your continued registration, as described in section 20‑45, occurs; or
 (ba) you have reasonable grounds to believe that:
 (i) you have breached the *Code of Professional Conduct; and
 (ii) the breach is a *significant breach of the Code; or
 (c) there is a change in your address for service of notices or of any other circumstances relevant to your registration.

Partnerships
 (2) If you are a *registered tax agent or BAS agent and a partnership, you must notify the Board in writing whenever:
 (a) you cease to meet one of the *tax practitioner registration requirements; or
 (b) an event affecting your continued registration, as described in section 20‑45, occurs in respect of:
 (i) a partner in the partnership; or
 (ii) a director of a company that is a partner in the partnership; or
 (ba) you have reasonable grounds to believe that:
 (i) you have breached the *Code of Professional Conduct; and
 (ii) the breach is a *significant breach of the Code; or
 (c) the composition of the partnership changes; or
 (d) there is a change in your address for service of notices or of any other circumstances relevant to your registration.

Companies
 (3) If you are a *registered tax agent or BAS agent and a company, you must notify the Board in writing whenever:
 (a) you cease to meet one of the *tax practitioner registration requirements; or
 (b) an event affecting your continued registration, as described in section