sec.469AImmediate suspension

### sec.469A Immediate suspension This section applies if the commissioner reasonably believes— a ground exists for suspending or cancelling a self assessor’s registration; and the self assessor’s registration must be suspended immediately to— ensure the integrity of the self assessment system is not jeopardised; or remove an immediate, unacceptable risk that the self assessor will not comply with an obligation under this Act or the Administration Act . The commissioner may decide to immediately suspend the self assessor’s registration. The commissioner must give the self assessor an information notice for the decision. The information notice must include the period of the suspension. See also schedule 6 , definition information notice for other matters the information notice must state. The suspension— starts immediately after the self assessor is given the information notice; and ends on the earliest of the following— the day that is 56 days after the day on which the period started; a decision is made by the commissioner under section 469 about a show cause notice given to the self assessor; notice is given by the commissioner to the self assessor ending the suspension under subsection (6) . During the period of the suspension, if the commissioner no longer believes subsection (1) (a) or (b) is satisfied, the commissioner must end the suspension by giving notice to the self assessor stating the suspension has ended. In this section— self assessment system means the system under this Act and the Administration Act for— the registration of persons as self assessors; and the making of self assessments, payments of duty, and compliance with other obligations under the Act s, by self assessors. s 469A ins 2010 No. 11 s 61 (sec.469A-ssec.1) This section applies if the commissioner reasonably believes— a ground exists for suspending or cancelling a self assessor’s registration; and the self assessor’s registration must be suspended immediately to— ensure the integrity of the self assessment system is not jeopardised; or remove an immediate, unacceptable risk that the self assessor will not comply with an obligation under this Act or the Administration Act . (sec.469A-ssec.2) The commissioner may decide to immediately suspend the self assessor’s registration. (sec.469A-ssec.3) The commissioner must give the self assessor an information notice for the decision. (sec.469A-ssec.4) The information notice must include the period of the suspension. See also schedule 6 , definition information notice for other matters the information notice must state. (sec.469A-ssec.5) The suspension— starts immediately after the self assessor is given the information notice; and ends on the earliest of the following— the day that is 56 days after the day on which the period started; a decision is made by the commissioner under section 469 about a show cause notice given to the self assessor; notice is given by the commissioner to the self assessor ending the suspension under subsection (6) . (sec.469A-ssec.6) During the period of the suspension, if the commissioner no longer believes subsection (1) (a) or (b) is satisfied, the commissioner must end the suspension by giving notice to the self assessor stating the suspension has ended. (sec.469A-ssec.7) In this section— self assessment system means the system under this Act and the Administration Act for— the registration of persons as self assessors; and the making of self assessments, payments of duty, and compliance with other obligations under the Act s, by self assessors. - (a) a ground exists for suspending or cancelling a self assessor’s registration; and - (b) the self assessor’s registration must be suspended immediately to— (i) ensure the integrity of the self assessment system is not jeopardised; or (ii) remove an immediate, unacceptable risk that the self assessor will not comply with an obligation under this Act or the Administration Act . - (i) ensure the integrity of the self assessment system is not jeopardised; or - (ii) remove an immediate, unacceptable risk that the self assessor will not comply with an obligation under this Act or the Administration Act . - (i) ensure the integrity of the self assessment system is not jeopardised; or - (ii) remove an immediate, unacceptable risk that the self assessor will not comply with an obligation under this Act or the Administration Act . - (a) starts immediately after the self assessor is given the information notice; and - (b) ends on the earliest of the following— (i) the day that is 56 days after the day on which the period started; (ii) a decision is made by the commissioner under section 469 about a show cause notice given to the self assessor; (iii) notice is given by the commissioner to the self assessor ending the suspension under subsection (6) . - (i) the day that is 56 days after the day on which the period started; - (ii) a decision is made by the commissioner under section 469 about a show cause notice given to the self assessor; - (iii) notice is given by the commissioner to the self assessor ending the suspension under subsection (6) . - (i) the day that is 56 days after the day on which the period started; - (ii) a decision is made by the commissioner under section 469 about a show cause notice given to the self assessor; - (iii) notice is given by the commissioner to the self assessor ending the suspension under subsection (6) . - (a) the registration of persons as self assessors; and - (b) the making of self assessments, payments of duty, and compliance with other obligations under the Act s, by self assessors.