Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) The Board by which a person or partnership was registered as a tax agent may, when the Board considers it necessary so to do:
(a) by reason of the cancellation of the registration or the lapse of the exemption;
(b) for the purpose of the issue of a new certificate in lieu of an existing certificate, or the alteration of an existing certificate; or
(c) for any other purpose of the Act or of these Regulations;
by notice in writing, call upon that person or partnership, or, if that person has died, his or her personal representative, to return to the Board the certificate issued in pursuance of regulation 159 or 169.
(2) A person or partnership or personal representative on whom a notice under this regulation is served must, within 14 days after the service of the notice, return to the Board the certificate specified in the notice.
Penalty: 5 penalty units.
(3) An offence under subregulation (2) is an offence of strict liability.
Note For strict liability , see section 6.1 of the Criminal Code .