30‑35 Obligation to notify a change of c30‑35 Obligation to notify a change of circumstances

#### 30‑35 Obligation to notify a change of circumstances Individuals (1) If you are a \*registered tax agent or BAS agent and an individual, you must notify the Board in writing whenever: (a) you cease to meet one of the \*tax practitioner registration requirements; or (b) an event affecting your continued registration, as described in section 20‑45, occurs; or (ba) you have reasonable grounds to believe that: (i) you have breached the \*Code of Professional Conduct; and (ii) the breach is a \*significant breach of the Code; or (c) there is a change in your address for service of notices or of any other circumstances relevant to your registration. Partnerships (2) If you are a \*registered tax agent or BAS agent and a partnership, you must notify the Board in writing whenever: (a) you cease to meet one of the \*tax practitioner registration requirements; or (b) an event affecting your continued registration, as described in section 20‑45, occurs in respect of: (i) a partner in the partnership; or (ii) a director of a company that is a partner in the partnership; or (ba) you have reasonable grounds to believe that: (i) you have breached the \*Code of Professional Conduct; and (ii) the breach is a \*significant breach of the Code; or (c) the composition of the partnership changes; or (d) there is a change in your address for service of notices or of any other circumstances relevant to your registration. Companies (3) If you are a \*registered tax agent or BAS agent and a company, you must notify the Board in writing whenever: (a) you cease to meet one of the \*tax practitioner registration requirements; or (b) an event affecting your continued registration, as described in section 20‑45, occurs in respect of a director of the company; or (ba) you have reasonable grounds to believe that: (i) you have breached the \*Code of Professional Conduct; and (ii) the breach is a \*significant breach of the Code; or (c) an individual becomes, or ceases to be, a director of the company; or (d) there is a change in your address for service of notices or of any other circumstances relevant to your registration. When notice must be given (4) You must give the notice within 30 days of the day on which: (a) you become, or ought to have become, aware that the event occurred (unless paragraph (1)(ba), (2)(ba) or (3)(ba) applies); or (b) if paragraph (1)(ba), (2)(ba) or (3)(ba) applies—you first have, or ought to have, reasonable grounds to believe that you have breached the \*Code of Professional Conduct, and that the breach is a \*significant breach of the Code. > Note: A breach of this subsection is a breach of section 8C of the Taxation Administration Act 1953 and of subsection 30‑10(2) of this Act.