sec.465Grounds for suspension or cancellation

### sec.465 Grounds for suspension or cancellation Each of the following is a ground for suspending or cancelling a self assessor’s registration— the self assessor or a representative of the self assessor has been convicted of an offence against this Act, the Administration Act or the repealed Act; the self assessor or a representative of the self assessor has contravened a provision of this Act or the repealed Act (being a provision a contravention of which is not an offence against this Act, the Administration Act or the repealed Act); the self assessor was registered because of a materially false or misleading representation or declaration; the self assessor has been given a notice under section 488 (2) and has failed to pay— the penalty amount by the date for payment stated in the notice; or if the commissioner enters into an arrangement for payment of the penalty amount by instalments under section 488 (5) —an instalment by the date the instalment is required to be paid under the arrangement; if section 470 applies to the self assessor—the self assessor has failed to give notice to the commissioner as required under section 470 (3) ; each of the following applies— the self assessor has endorsed an ELN transaction document on the basis that section 22 (2A) applies to the ELN transfer; the ELN transaction document is registered under the Land Title Act 1994 ; the commitment amount for the payment commitment made for the relevant transfer agreement was not paid to the commissioner in full as required; the commissioner reasonably believes that, having regard to the self assessor’s conduct, the self assessor’s registration poses an unacceptable risk that the self assessor will not comply with an obligation under this Act or the Administration Act . s 465 amd 2010 No. 11 s 60 ; 2015 No. 4 s 28 ; 2018 No. 27 s 35 - (a) the self assessor or a representative of the self assessor has been convicted of an offence against this Act, the Administration Act or the repealed Act; - (b) the self assessor or a representative of the self assessor has contravened a provision of this Act or the repealed Act (being a provision a contravention of which is not an offence against this Act, the Administration Act or the repealed Act); - (c) the self assessor was registered because of a materially false or misleading representation or declaration; - (d) the self assessor has been given a notice under section 488 (2) and has failed to pay— (i) the penalty amount by the date for payment stated in the notice; or (ii) if the commissioner enters into an arrangement for payment of the penalty amount by instalments under section 488 (5) —an instalment by the date the instalment is required to be paid under the arrangement; - (i) the penalty amount by the date for payment stated in the notice; or - (ii) if the commissioner enters into an arrangement for payment of the penalty amount by instalments under section 488 (5) —an instalment by the date the instalment is required to be paid under the arrangement; - (e) if section 470 applies to the self assessor—the self assessor has failed to give notice to the commissioner as required under section 470 (3) ; - (f) each of the following applies— (i) the self assessor has endorsed an ELN transaction document on the basis that section 22 (2A) applies to the ELN transfer; (ii) the ELN transaction document is registered under the Land Title Act 1994 ; (iii) the commitment amount for the payment commitment made for the relevant transfer agreement was not paid to the commissioner in full as required; - (i) the self assessor has endorsed an ELN transaction document on the basis that section 22 (2A) applies to the ELN transfer; - (ii) the ELN transaction document is registered under the Land Title Act 1994 ; - (iii) the commitment amount for the payment commitment made for the relevant transfer agreement was not paid to the commissioner in full as required; - (g) the commissioner reasonably believes that, having regard to the self assessor’s conduct, the self assessor’s registration poses an unacceptable risk that the self assessor will not comply with an obligation under this Act or the Administration Act . - (i) the penalty amount by the date for payment stated in the notice; or - (ii) if the commissioner enters into an arrangement for payment of the penalty amount by instalments under section 488 (5) —an instalment by the date the instalment is required to be paid under the arrangement; - (i) the self assessor has endorsed an ELN transaction document on the basis that section 22 (2A) applies to the ELN transfer; - (ii) the ELN transaction document is registered under the Land Title Act 1994 ; - (iii) the commitment amount for the payment commitment made for the relevant transfer agreement was not paid to the commissioner in full as required;