Tax Agent Services Act 2009

PART 5 - CIVIL PENALTIES  

Division 50 - Civil penalties  

Subdivision 50-A - Conduct that is prohibited without registration  

SECTION 50-5   Providing tax agent services if unregistered  

50-5(1)  
You contravene this subsection if:


(a) you provide a service that you know, or ought reasonably to know, is a * tax agent service; and


(b) the tax agent service is not a * BAS service or a *tax (financial) advice service; and


(c) you charge or receive a fee or other reward for providing the tax agent service; and


(d) you are not a * registered tax agent; and


(e) if you provide the tax agent service 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 consists of preparing, or lodging, a return or a statement in the nature of a return.

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.

    50-5(2)  
    You contravene this subsection if:


    (a) you provide a service that you know, or ought reasonably to know, is a * BAS service; and


    (b) you charge or receive a fee or other reward for providing the BAS service; and


    (c) you are not a * registered tax agent or BAS agent; and


    (d) if you provide the BAS service 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 consists of preparing, or lodging, a return or a statement in the nature of a return; and


    (e) 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 .

    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.

    50-5(2A)  


    You contravene this subsection if:


    (a) you provide a service that you know, or ought reasonably to know, is a *tax (financial) advice service; and


    (b) the tax (financial) advice service is not a *BAS service; and


    (c) you charge or receive a fee or other reward for providing the tax (financial) advice service; and


    (d) you are not a *registered tax agent or a *registered tax (financial) adviser; and


    (e) in the case of you providing the tax (financial) advice service 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 - 250 penalty units; and
  • (b) for a body corporate - 1,250 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.

    50-5(3)  
    Subparagraph (1)(e)(ii) does not apply if you 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.

    50-5(4)  
    Subparagraph (2)(d)(ii) does not apply if you 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.

    50-5(5)  


    If you wish to rely on subsection (3) or (4) in civil penalty proceedings, you bear an *evidential burden in relation to that matter.



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