Limitation & Exemptions (s.21)
A person who is not a registered tax agent
represent another person as a tax agent.
offer assistance under the tax law for a reward.
Practising lawyers exempt from registration.
Cancellation of Licence (s.22)
A tax agent who has ceased to carry on budiness as a tax agent may
apply in writing to the Commissioner to cancel the licence.
The Commissioner may cancel a license by a notice in writing due to
filing false returns and
failure to qualify as a tax agent
ceasing to carry on business as a tax agent
Cancellation shall take effect immediately on application or
60 days after notification by the Commissioner.