CTHIn ForceLegislation
Tax Agent Services Regulations 2022
25QWhere company or partnership ceases to exist
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#### 25Q Where company or partnership ceases to exist
(1) This section applies if:
(a) apart from this section, an entity that is a company or a partnership 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 entity for the entry period; and
(c) the entity ceases to exist before or during the entry period.
Publication requirements continue to apply
(2) Despite the ceasing to exist of the entity:
(a) the entity must still be entered on the register for the entry period; and
(b) subject to subsection (3), the information mentioned in paragraph (1)(b) must still be entered on the register in respect of the entity for the entry period.
(3) On and after the ceasing to exist of the entity, paragraphs 25A(4)(a), (b) and (c) of this instrument are taken to specify, in relation to the entity, the information mentioned in those paragraphs as that information was immediately before the entity ceased to exist.
Information about ceasing to exist of entity
(4) If the Board becomes aware that the entity has ceased to exist, the Board must enter on the register in respect of the entity, for the remainder of the entry period, a statement to the effect that the entity has ceased to exist.