Tax Agent Services Act 2009

[ CCH Note: Pt 5 heading will be substituted by No 86 of 2026, s 3 and Sch 1 item 48, applicable in relation to conduct engaged in on or after 1 October 2026. The heading will read:

Part 5 - Enforcement

[ CCH Note: S 50-20 will be amended by No 86 of 2026, s 3 and Sch 1 item 66, by substituting the penalty, applicable in relation to conduct engaged in on or after 1 October 2026. The penalty will read:

Civil penalty:

(a) for an individual - 2,500 penalty units; and

(b) for a body corporate - 50,000 penalty units.

[ CCH Note: S 50-21 will be inserted by No 86 of 2026, s 3 and Sch 1 item 41, applicable in relation to conduct engaged in on or after 1 October 2026. S 50-21 will read:

SECTION 50-21 False or misleading statements made to Commissioner or Board by unregistered persons  

50-21(1)
You contravene this subsection if:

(a) you provide a service that you know, or ought reasonably to know, is a * tax agent service; and

(b) you are not a * registered tax agent or BAS agent; and

(c) you:

(i) make a statement to the Commissioner or Board; or

(ii) you prepare a statement that you know, or ought reasonably to know, is likely to be made to the Commissioner or Board by an entity; and

(d) you know, or are reckless as to whether, the statement:

(i) is false, incorrect or misleading in a material particular; or

(ii) omits any matter or thing without which the statement is misleading in a material respect; and

(e) if you provide the tax agent service as a legal service - either:

(i) you are prohibited, under a * State law or * Territory law that regulates legal practice and the provision of legal services, from providing that tax agent service; or

(ii) subject to subsection (3) , the service consists of preparing, or lodging, a return or a statement in the nature of a return.

Note 1:

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.

Note 2:

In some circumstances, it is an offence to recklessly make a false or misleading statement under sections 8K and 8N of the Taxation Administration Act 1953 .

Civil penalty:

(a) for an individual - 2,500 penalty units; and

(b) for a body corporate - 50,000 penalty units.

50-21(2)
You contravene this subsection if:

(a) you provide a service that you know, or ought reasonably to know, is a * BAS service; and

(b) you are not a * registered tax agent or BAS agent; and

(c) you:

(i) make a statement to the Commissioner or Board; or

(ii) you prepare a statement that you know, or ought reasonably to know, is likely to be made to the Commissioner or Board by an entity; and

(d) you know, or are reckless as to whether, the statement:

(i) is false, incorrect or misleading in a material particular; or

(ii) omits any matter or thing without which the statement is misleading in a material respect; and

(e) if you provide the BAS service as a legal service - either:

(i) you are prohibited, under a * State law or * Territory law that regulates legal practice and the provision of legal services, from providing that BAS service; or

(ii) subject to subsection (4) , the service consists of preparing, or lodging, a return or a statement in the nature of a return.

Note 1:

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.

Note 2:

In some circumstances, it is an offence to recklessly make a false or misleading statement under sections 8K and 8N of the Taxation Administration Act 1953 .

Civil penalty:

(a) for an individual - 2,500 penalty units; and

(b) for a body corporate - 50,000 penalty units.

50-21(3)
Subparagraph (1)(e)(ii) does not apply if you provide the * tax agent service as a legal service in the course of acting for a trust or deceased estate as trustee or * legal personal representative.

50-21(4)
Subparagraph (2)(e)(ii) does not apply if you provide the * BAS service as a legal service in the course of acting for a trust or deceased estate as trustee or * legal personal representative.