Income Tax Assessment Act 1936
View history note
Hide history notePt VIIA repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010.
Pt VIIA originally inserted by No 10 of 1943.
Div 7 repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010.
Div 7 heading inserted by No 78 of 1988.
(Repealed by No 114 of 2009)
S 251L repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010. S 251L formerly read:
Penalty: 200 penalty units. See section
4AA
of the
Crimes Act 1914
for the current value of a penalty unit.
SECTION 251L UNREGISTERED TAX AGENTS NOT TO CHARGE FEES
251L(1)
Subject to this section, a person who is not a registered tax agent must not knowingly or recklessly demand or receive any fee for:
(a)
preparing or lodging on behalf of a taxpayer a return, notice, statement, application or other document about the taxpayer
'
s liabilities under a taxation law; or
(b)
giving advice about a taxation law on behalf of a taxpayer; or
(c)
preparing or lodging on behalf of a taxpayer an objection under Part
IVC
of the
Taxation Administration Act 1953
against an assessment, determination, notice or decision under a taxation law; or
(d)
applying for a review of, or instituting an appeal against, a decision on such an objection; or
(e)
on behalf of a taxpayer, dealing with the Commissioner or a person who is exercising powers or performing functions under a taxation law.
Note:
S 251L(1) substituted by No 91 of 2000, amended by No 123 of 1984, No 108 of 1981 and No 143 of 1965.
251L(2)
(Repealed by No 91 of 2000)
S 251L(2) amended by No 108 of 1981, No 143 of 1965 and No 28 of 1944.
251L(3)
(Repealed by No 91 of 2000)
S 251L(3) amended by No 108 of 1981.
251L(4)
(Repealed by No 91 of 2000)
S 251L(4) amended by No 48 of 1986 and No 51 of 1973.
251L(5)
A person shall not be entitled to sue for, recover or set-off any fee which he is prohibited by this section from demanding.
251L(6)
Subsection (1) does not apply to the provision of a BAS service on behalf of a taxpayer by:
(a) a member (except a student member or retired member) of a recognised professional association; or
(b) a bookkeeper working under the direction of a registered tax agent; or
(c) where the BAS service is under Part 2-5 in Schedule 1 to the Taxation Administration Act 1953 - a person who provides payroll services to an employer; or
(d) where a BAS service relates to imports or exports to which an indirect tax law (within the meaning of subsection 995-1(1) of the Income Tax Assessment Act 1997 ) applies - a customs broker licensed under Part XI of the Customs Act 1901 .
S 251L(6) amended by No 73 of 2006 , s 3 and Sch 5 item 155, by substituting " subsection 995-1(1) of the Income Tax Assessment Act 1997 " for " Part VI of the Taxation Administration Act 1953 " in para (d), effective 1 July 2006.
S 251L(6) inserted by No 91 of 2000.
Former s 251L(6) omitted by No 123 of 1984 and No 108 of 1981 and inserted by No 11 of 1947.
251L(7)
A BAS service is any of these:
(a) preparing or lodging an approved form about a taxpayer ' s liabilities, obligations or entitlements under a BAS provision;
(b) giving advice about a BAS provision;
(c) dealing with the Commissioner or a person who is exercising powers or performing functions under a taxation law in relation to a BAS provision.
S 251L(7) inserted by No 91 of 2000.
251L(8)
Subsection (1) does not apply to the provision of any of these services on behalf of a taxpayer by a barrister or solicitor who is acting in the course of his or her profession:
(a) preparing or lodging a notice, application or other document about the taxpayer ' s liabilities under a taxation law;
(b) giving advice about a taxation law;
(c) preparing or lodging an objection under Part IVC of the Taxation Administration Act 1953 against an assessment, determination, notice or decision under a taxation law;
(d) applying for a review of, or instituting an appeal against, a decision on such an objection or undertaking any litigation or proceedings about a taxation law;
(e) while acting for a trust or a deceased estate for which the barrister or solicitor is the trustee or legal personal representative, preparing or lodging a return or statement about the trust ' s or estate ' s liabilities, obligations or entitlements under a taxation law;
(f) dealing with the Commissioner or a person who is exercising powers or performing functions under a taxation law about any of the matters specified in paragraphs (a) to (e).
S 251L(8) inserted by No 91 of 2000.
251L(9)
A member of a recognised professional association can provide BAS services through an entity for:
(a) if the member is a partner in a partnership - the partnership; or
(b) if the member is a director or employee of a company - the company.
S 251L(9) inserted by No 91 of 2000.
251L(10)
A defendant does not bear an evidential burden in relation to a matter specified in subsection (6) or (8).
S 251L(10) inserted by No 91 of 2000.
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