#### 30‑25 Suspension (1) The Board may, by notice in writing, suspend your registration for a period determined by the Board. > Note: The Board must cause notice of its decision to be published by notifiable instrument: see section 60‑140. (2) You must not provide \*tax agent services during the period of suspension. > Note: If you provide tax agent services while suspended, you may contravene a civil penalty provision: see subsection (4) and Subdivision 50‑A. (3) If, when the Board suspends your registration under subsection (1), your registration is already suspended, suspension is for a further period that the Board determines is appropriate. The further period commences at the end of the period of suspension. (4) While you are suspended, you are taken not to be a \*registered tax agent or BAS agent, except for the purposes of: (aa) Part 2 (Registration); and (ab) Subdivision 30‑C (Notifying a change of circumstances); and (ac) Part 4 (Termination of registration); and (ad) section 60‑25 (Appointment of Tax Practitioner Board members); and (b) this Division.

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