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, BAS agent or tax (financial) adviser if unregistered  
You contravene this section if:


(a) you represent that you are a * registered tax agent, BAS agent or tax (financial) adviser; 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.




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