Tax Agent Services Act 2009

PART 5 - CIVIL PENALTIES  

Division 50 - Civil penalties  

Subdivision 50-A - Conduct that is prohibited without registration  

SECTION 50-15  

50-15   Representing that you are a registered tax agent or BAS agent if unregistered  
You contravene this section if:

(a)    

you represent that you are a * registered tax agent or BAS agent; and

(b)    that representation is untrue.

Civil penalty:

(a) for an individual - 50 penalty units; and

(b) for a body corporate - 250 penalty units.

Note:

Subdivision 50-C of this Act and Subdivision 298-B of Schedule 1 to the Taxation Administration Act 1953 determine the procedure for obtaining a civil penalty order against you.