Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 153

153. Section 251K of the Principal Act is amended-

   (a)  by inserting after sub-section (1) the following sub-sections:

"(1A) Where a Board is satisfied that-

   (a)  a tax agent who is an individual;

   (b)  a tax agent that is a company; or

   (c)  in the case of a tax agent that is a partnership or a company-a
        nominee of the tax agent,
has been convicted of-

   (d)  an offence against section 8P, 8T or 8U of the Taxation Administration
        Act 1953; or

   (e)  an offence against-

        (i)    section 6, 7 or 7A of the Crimes Act 1914; or

        (ii)   sub-section 86 (1) of that Act by virtue of paragraph (a) of
               that sub-section,
being an offence that relates to an offence of the kind referred to in
paragraph (d) of this sub-section,
the Board shall-

   (f)  in a case to which paragraph (g) does not apply-

        (i)    suspend the registration of the tax agent for such period, not
               being less than 3 months, as it thinks fit; or

        (ii)   cancel the registration of the tax agent; or

   (g)  if the registration of the tax agent is already suspended-

        (i)    suspend the registration of the tax agent for such further
               period, not being less than 3 months, as it thinks fit, being a
               period commencing at the end of the period for which the
               registration of the tax agent is already suspended; or

        (ii)   cancel the registration of the tax agent.

"(1B) Nothing in sub-section (1A) shall be taken to restrict or limit, by
implication, the generality of sub-section (2).";
(b) by inserting in paragraph (2A) (b) "refused or" before "failed";
(c) by inserting in sub-section (5) "suspension or" after "review of the";

   (d)  by omitting from sub-section (5) all the words after "tax agent"; and

   (e)  by adding at the end thereof the following sub-sections:

"(9) An individual, partnership, or company whose registration as a tax agent
is suspended shall, except for the purposes of sub-section 251J (10), (11) or
(12), section 251JA, sub-section (1A), (2), (2A), (3), (4), (7) or (8) of this
section or section 251Q, be deemed not to be registered as a tax agent while
that registration remains suspended.

"(10) A reference in sub-section (1A) to a conviction of a tax agent or a
nominee of a tax agent of an offence includes a reference to the making of an
order under section 19B of the Crimes Act 1914 in relation to the tax agent or
nominee, as the case may be, in respect of the offence.".