CCLG15500 - Assessments and Penalties: Failure to comply with registration regulations for tax representatives

(Regulations 19(1) to 19(5) to the CCL (Registration and Miscellaneous Provisions Regulations 2001.)

The tax representative must notify us within 30 days of the day after there is a:

• change in the name, constitution or ownership of their business;
• any change in registration details;
• if they cease to be the tax representative; or
• if they cease to be eligible to act as the tax representative.

If the tax representative fails to comply with the regulations they may be liable to a penalty for each such failure under Regulations 19(1) to 19(5) and Regulation 20 (e) of the Registration and Miscellaneous Provisions Regulations 2001.