Taxation Administration Act 1953

The Commissioner may suspend all of the trustees of an *ancillary or community charity trust fund if the Commissioner is satisfied that the fund, or any of the trustees of the fund, have breached:

the *applicable trust fund guidelines; or

any other *Australian law.

The suspension of a trustee:

starts when the Commissioner gives the trustee notice of the suspension under subsection (3); and

ends at the time specified in the notice.

If the Commissioner decides to suspend a trustee under this section, the Commissioner must give to the trustee a written notice:

setting out the decision; and

giving the reasons for the decision; and

setting out the time the suspension ends.

The Commissioner may change the time the suspension of a trustee ends.

If the Commissioner decides to change the time the suspension of a trustee ends under this section, the Commissioner must give to the trustee a written notice:

setting out the decision; and

giving the reasons for the decision; and

setting out the new time the suspension ends.

The Commissioner may remove all of the trustees of an *ancillary or community charity trust fund if the Commissioner is satisfied that the fund, or any of the trustees of the fund, have breached:

the *applicable trust fund guidelines; or

any other *Australian law.

If the Commissioner decides to remove a trustee under this section, the Commissioner must give to the trustee a written notice:

setting out the decision; and

giving the reasons for the decision.

A trustee who is dissatisfied with any of the following decisions under this section may object in the manner set out in Part IVC of this Act:

a decision to suspend the trustee;

a decision to change the time a suspension of the trustee ends;

a decision to remove the trustee.