Tax Agent Services Act 2009
You contravene this subsection if:
(a) you advertise that you will provide a * tax agent service; and
(b) the tax agent service is not a * BAS service or a *tax (financial) advice service; and
(c) you are not a * registered tax agent; and
(d) if the tax agent service would be provided 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 would consist of preparing, or lodging, a return or a statement in the nature of a return; and
(e) if the tax agent service would be provided on a voluntary basis - you would not provide the service under a scheme that the Commissioner has, by notifiable instrument, approved for the purposes of this paragraph.
Civil penalty:
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.
You contravene this subsection if:
(a) you advertise that you will provide a * BAS service; and
(b) you are not a * registered tax agent or BAS agent; and
(c) if the BAS service would be provided 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 would consist of preparing, or lodging, a return or a statement in the nature of a return; and
(d) if the BAS service relates to imports or exports to which an * indirect tax law applies - you are not a customs broker licensed under Part XI of the Customs Act 1901 ; and
(e) if the BAS service would be provided on a voluntary basis - you would not provide the service under a scheme that the Commissioner has, by notifiable instrument, approved for the purposes of this paragraph.
Civil penalty:
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.
You contravene this subsection if:
(a) you advertise that you will provide a *tax (financial) advice service; and
(b) the tax (financial) advice service is not a *BAS service; and
(c) you are not a *registered tax agent or a *registered tax (financial) adviser; and
(d) where the tax (financial) advice service would be provided as a legal service - you are prohibited, under a *State law or *Territory law that regulates legal practice and the provision of legal services, from providing that tax (financial) advice service.
Civil penalty:
Note:
Subdivision 50-C of this Act and Subdivision 298-B in Schedule 1 to the Taxation Administration Act 1953 determine the procedure for obtaining a civil penalty order against you.
Subparagraph (1)(d)(ii) does not apply if you would 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. 50-10(4)
Subparagraph (2)(c)(ii) does not apply if you would 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. 50-10(4A)
If you wish to rely on subsection (3) or (4) in civil penalty proceedings, you bear an *evidential burden in relation to that matter.
(Repealed by No 64 of 2020)
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