Tax Agent Services Act 2009

PART 5 - CIVIL PENALTIES  

Division 50 - Civil penalties  

Subdivision 50-A - Conduct that is prohibited without registration  

SECTION 50-10   Advertising tax agent services if unregistered  

50-10(1)  
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:

(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.

50-10(2)  
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:

(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.

50-10(2A)  

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:

(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 in Schedule 1 to the Taxation Administration Act 1953 determine the procedure for obtaining a civil penalty order against you.

50-10(3)  
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.

50-10(5)  
(Repealed by No 64 of 2020)