Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) Subject to subregulation (4), where the registration of a person or partnership as a tax agent is suspended or cancelled by a Board under section 251K of the Act, the Board must cause notice of the suspension or cancellation to be published in one or more of the following:
(a) a newspaper circulating generally throughout Australia;
(b) any other newspaper or newspapers that are appropriate having regard to the area in which the tax agent has carried on business as a tax agent.
(2) Where the registration of a tax agent:
(a) is terminated under section 251JD, 251JK or 251JM of the Act;
(b) is surrendered under section 251JH of the Act; or
(c) is suspended or cancelled under section 251K of the Act;
the Board must give notice of the termination, surrender, suspension or cancellation, as the case may be, to the Commissioner.
(3) Subject to subregulation (4), the Commissioner, upon receipt of a notice under subregulation (2) that the registration of a tax agent has been cancelled under section 251K of the Act, must cause notice of the cancellation to be published in the Gazette .
(4) Subregulations (1) and (3) do not apply during any time when:
(a) an application for review of a decision under section 251QA of the Act may be lodged; or
(b) a proceeding before the Tribunal in relation to such a decision has not been concluded or an appeal to a court in relation to such a decision is pending.