296Suspension of authorisation

296  Suspension of authorisation  (1) Subject to section 298 (which applies in relation to third party authorised officers), the Secretary may, at any time, by notice in writing given to a person who is an authorised officer, suspend the person’s authorisation as an authorised officer. Note: A decision under this subsection in relation to a third party authorised officer is a reviewable decision (see Part 2 of Chapter 11). Period of suspension  (2) A suspension must not be for more than 12 months.  (3) If the person was given a notice (a show cause notice) under subsection 298(3) that included the request referred to in paragraph 298(3)(b), the suspension must not start before the earlier of the following:  (4) The Secretary may vary the period of a suspension by written notice to the person. However, the total period of the suspension must not be more than 12 months. Note: A decision to extend the period of a suspension of a person’s authorisation as a third party authorised officer is a reviewable decision (see Part 2 of Chapter 11). Effect of suspension  (5) If a person’s authorisation as an authorised officer is suspended for a period under subsection (1), the person is taken not to be an authorised officer under this Act during the period of the suspension. Note 1: If a person’s authorisation as a third party authorised officer is suspended, the Secretary may: (a) request the person to notify the Secretary of certain events (see section 299); or (b) require an audit to be conducted in relation to the performance of functions and the exercise of powers by the person as a third party authorised officer (see section 267). Note 2: The person may be required to retain records (see section 408). Revocation of suspension  (6) The Secretary may revoke a suspension of a person’s authorisation as an authorised officer under subsection (1) by written notice to the person. Note: For the purpose of deciding whether to revoke the suspension, the Secretary may request the person to notify the Secretary of certain events (see section 299).