CTHIn ForceLegislation
Tax Agent Services Regulations 2022
25EOrders, suspensions and terminations by Board
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#### 25E Orders, suspensions and terminations by Board
(1) If the Board has:
(a) made an order in relation to an entity under section 30‑20 of the Act; or
(b) suspended an entity’s registration under section 30‑25 of the Act; or
(c) terminated an entity’s registration under section 30‑30 or Subdivision 40‑A of the Act;
then:
(d) the entity must be entered on the register; and
(e) the information specified under subsection (3) of this section must be entered on the register in respect of the entity;
for the period prescribed under subsection (4) of this section.
(2) However, paragraph (1)(c) does not apply in relation to the termination of an individual’s registration under Subdivision 40‑A of the Act if the registration was terminated because the individual died.
Specified information
(3) For the purposes of paragraph (1)(e), the following information is specified:
(a) a statement to the effect that an order has been made in relation to the entity, the entity’s registration has been suspended or the entity’s registration has been terminated (whichever applies);
(b) the date on which the order, suspension or termination takes effect;
(c) if an order has been made in relation to the entity—a summary of the content of the order;
(d) if an order has been made in relation to the entity and the order is in force for a period (see paragraph (6)(a))—the period for which order is in force;
(e) if the entity’s registration has been suspended—the period for which the suspension is in force;
(f) if the entity’s registration has been terminated and the Board determines, under section 40‑25 of the Act, a period during which the entity must not apply for registration—a statement to the effect that the entity must not apply for registration during that period;
(g) the reasons for the order, suspension or termination;
(h) without limiting paragraph (g) of this subsection, if the reasons for the order, suspension or termination relate to particular conduct of the entity—details of that conduct.
> Note 1: For when an order or a suspension takes effect, and for the period for which an order or a suspension is in force, see subsections (5) to (7) of this section.
> Note 2: For when a termination takes effect, see subsection 40‑20(2) of the Act.
Prescribed period
(4) For the purposes of subsection (1), the following period is prescribed:
(a) if an order has been made in relation to the entity as mentioned in paragraph (1)(a)—the longer of:
(i) the period of 5 years starting on the day when the order takes effect; and
(ii) if the order is in force for a period (see paragraph (6)(a))—the period for which the order is in force;
(b) if the entity’s registration has been suspended as mentioned in paragraph (1)(b)—the longer of:
(i) the period of 5 years starting on the day when the suspension takes effect; and
(ii) the period for which the suspension is in force;
(c) if the entity’s registration has been terminated as mentioned in paragraph (1)(c)—the period of 5 years starting on the day when the termination takes effect.
Timing of orders
(5) For the purposes of this section, an order made under section 30‑20 of the Act takes effect at the following time:
(a) if the order specifies a period as mentioned in paragraph 30‑20(2)(a) or (b) of the Act—the start of that period;
(b) otherwise—the start of the day after the day when the order is given.
(6) For the purposes of this section:
(a) an order made under section 30‑20 of the Act is in force for a period if the order specifies a period as mentioned in paragraph 30‑20(2)(a) or (b) of the Act; and
(b) if the order specifies such a period, then the order is in force for that period.
Timing of suspensions
(7) For the purposes of this section, if an entity’s registration is suspended for a period under section 30‑25 of the Act, then:
(a) the suspension takes effect at the start of that period; and
(b) the suspension is in force for that period.