CTHIn ForceLegislation
Tax Agent Services Regulations 2022
25PWhere an individual dies
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#### 25P Where an individual dies
(1) This section applies if:
(a) apart from this section, an individual is required under the Act or this instrument to be entered on the register for a period (the entry period); and
(b) apart from this section, certain information is required under the Act or this instrument to be entered on the register in respect of the individual for the entry period; and
(c) the individual dies before or during the entry period.
Publication requirements under this instrument cease to apply
(2) On and after the death of the individual, any requirements under this instrument mentioned in paragraph (1)(a) or (b) cease to apply in relation to the individual.
> Note: This subsection does not affect any requirements under section 60‑135 of the Act or under any other provision of the Act.
Where individual required by Act to be entered on register after death
(3) If, apart from this section, a provision of the Act requires the individual to be entered, or remain entered, on the register for a period (the post‑death period) after the individual dies, then:
(a) despite subsections (1) and (2) of this section:
(i) section 25A of this instrument (which deals with certain basic information about entities) continues to apply in relation to the individual; and
(ii) on and after the death of the individual, paragraphs 25A(4)(a), (b) and (c) of this instrument are taken to specify, in relation to the individual, the information mentioned in those paragraphs as that information was immediately before the individual died; and
(b) if the Board becomes aware that the individual has died, the Board must enter on the register in respect of the individual, for the remainder of the post‑death period, a statement to the effect that the individual has died.