Commonwealth Numbered Regulations

1988 No. 262 INCOME TAX REGULATIONS (AMENDMENT) - REG 10

10. Regulations 58P and 58PA of the Principal Regulations are repealed and the
following regulation substituted: Publication of notice of suspension or
cancellation

"58P. (1) Subject to subregulation (4), where the registration of a person or
partnership as a tax agent is suspended or cancelled by a Board under section
251K of the Act, the Board shall cause notice of the suspension or
cancellation to be published in one or more of the following:

   (a)  a newspaper circulating generally throughout Australia;

   (b)  any other newspaper or newspapers that are appropriate having regard
        to the area in which the tax agent has carried on business as a tax
        agent.

"(2) Where the registration of a tax agent:

   (a)  is terminated under section 251JD, 251JK or 251JM of the Act;

   (b)  is surrendered under section 251JH of the Act; or

   (c)  is suspended or cancelled under section 251K of the Act; the Board
        shall give notice of the termination, surrender, suspension or
        cancellation, as the case may be, to the Commissioner.

"(3) Subject to subregulation (4), the Commissioner, upon receipt of a notice
under subregulation (2) that the registration of a tax agent has been
cancelled under section 251K of the Act, shall cause notice of the
cancellation to be published in the Gazette.

"(4) Subregulations (1) and (3) do not apply during any time when:

   (a)  an application for review of a decision under section 251QA of the Act
        may be lodged; or

   (b)  a proceeding before the Tribunal in relation to such a decision has
        not been concluded or an appeal to a court in relation to such a
        decision is pending.".