Duties Act 2001

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).

The show cause notice must state the following—

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

the grounds for the proposed action;

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

if the proposed action is suspension of registration—the proposed suspension period;

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

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