Treasury Laws Amendment (Strengthening Accountability for Tax Adviser Misconduct and Other Measures) Act 2026 (86 of 2026)

Schedule 1   Amendment of the Tax Agent Services Act 2009

Part 1   Main amendments

Division 2   New civil penalty provisions and related matters

Tax Agent Services Act 2009

47   Subsection 90-1(1)

Insert:

civil penalty provision means a subsection, or a section that is not divided into subsections, of this Act that has set out at its foot the words "civil penalty" and one or more amounts in penalty units.