Queensland Consolidated Acts

DUTIES ACT 2001 - SECT 466

466 Show cause notice

(1) If the commissioner believes a ground exists to suspend or cancel a self assessor’s registration, the commissioner may give the self assessor a notice under this section (a
"show cause notice" ).

(2) The show cause notice must state the following—

(a) the commissioner proposes to suspend or cancel the self assessor’s registration (the
"proposed action" );

(b) the grounds for the proposed action;

(c) an outline of the facts and circumstances forming the basis for the grounds;

(d) if the proposed action is suspension of registration—the proposed suspension period;

(e) an invitation to the self assessor to show within a stated period (the
"show cause period" ) why the proposed action should not be taken.

(3) The show cause period must be a period ending at least 21 days after the show cause notice is given to the self assessor.