Duties Act 2001

This section applies if the commissioner reasonably believes—

a ground exists for suspending or cancelling a self assessor’s registration; and

the self assessor’s registration must be suspended immediately to—

ensure the integrity of the self assessment system is not jeopardised; or

remove an immediate, unacceptable risk that the self assessor will not comply with an obligation under this Act or the Administration Act.

The commissioner may decide to immediately suspend the self assessor’s registration.

The commissioner must give the self assessor an information notice for the decision.

The information notice must include the period of the suspension.

The suspension—

starts immediately after the self assessor is given the information notice; and

ends on the earliest of the following—

the day that is 56 days after the day on which the period started;

a decision is made by the commissioner under section 469 about a show cause notice given to the self assessor;

notice is given by the commissioner to the self assessor ending the suspension under subsection (6).

During the period of the suspension, if the commissioner no longer believes subsection (1)(a) or (b) is satisfied, the commissioner must end the suspension by giving notice to the self assessor stating the suspension has ended.

In this section—self assessment system means the system under this Act and the Administration Act for—

the registration of persons as self assessors; and

the making of self assessments, payments of duty, and compliance with other obligations under the Acts, by self assessors.