QLDIn ForceAct
Duties Act 2001
sec.469Suspension or cancellation of registration
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### sec.469 Suspension or cancellation of registration
This section applies if, after considering the accepted representations for the show cause notice, the commissioner—
still believes a ground exists to suspend or cancel the self assessor’s registration; and
believes suspension or cancellation of the self assessor’s registration is warranted.
This section also applies if there are no accepted representations for the show cause notice.
The commissioner may—
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
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.
The commissioner must immediately give the self assessor an information notice for the decision.
The decision takes effect on—
the day the information notice is given to the self assessor; or
if a later day of effect is stated in the information notice—the later day.
(sec.469-ssec.1) This section applies if, after considering the accepted representations for the show cause notice, the commissioner— still believes a ground exists to suspend or cancel the self assessor’s registration; and believes suspension or cancellation of the self assessor’s registration is warranted.
(sec.469-ssec.2) This section also applies if there are no accepted representations for the show cause notice.
(sec.469-ssec.3) The commissioner may— 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 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.
(sec.469-ssec.4) The commissioner must immediately give the self assessor an information notice for the decision.
(sec.469-ssec.5) The decision takes effect on— the day the information notice is given to the self assessor; or if a later day of effect is stated in the information notice—the later day.
- (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.
- (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.
- (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.