DUTIES ACT 2001 - SECT 469
Suspension or cancellation of registration
DUTIES ACT 2001 - SECT 469
Suspension or cancellation of registration
469 Suspension or cancellation of registration
(1) This section applies if,
after considering the accepted representations for the show cause notice, the
commissioner—
(a) still believes a ground exists to suspend or cancel the
self assessor’s registration; and
(b) believes suspension or cancellation
of the self assessor’s registration is warranted.
(2) This section also
applies if there are no accepted representations for the show cause notice.
(3) The commissioner may—
(a) if the proposed action stated in the show
cause notice was to suspend the self assessor’s registration for a stated
period—suspend the registration for not longer than the stated period; or
(b) if the proposed action stated in the show cause notice was to cancel the
self assessor’s registration—either cancel the registration or suspend the
self assessor for a period.
(4) The commissioner must immediately give the
self assessor an information notice for the decision.
(5) The decision takes
effect on—
(a) the day the information notice is given to the self assessor;
or
(b) if a later day of effect is stated in the information notice—the
later day.
