Tax Agent Services Act 2009


Division 50 - Civil penalties  

Subdivision 50-B - Other civil penalties  

SECTION 50-25   Employing or using the services of deregistered entities  

You contravene this subsection if:

(a)  you are a * registered tax agent or BAS agent; and

(b)  you employ or use the services of an entity to provide * tax agent services on your behalf; and


you know, or ought reasonably to know, that:

(i) the entity is not a registered tax agent or BAS agent but was previously a registered tax agent or BAS agent; and

(ii) the entity ' s registration was terminated within the period of 1 year before you first employed, or first used the services of, the entity.

Civil penalty:

  • (a) for an individual - 250 penalty units; and
  • (b) for a body corporate - 1,250 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.

    (Repealed by No 115 of 2021)


    Subsection (1) does not apply if the entity ' s registration was terminated:

    (a)  because:

    (i) the entity surrendered their registration; or

    (ii) the entity became an undischarged bankrupt or went into external administration; or

    (b)  because of a reason prescribed by the regulations.

    This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.