Tax Agent Services Act 2009
You contravene this section if:
(a) you are a * registered tax agent or BAS agent; and
(i) make a statement to the Commissioner; or
(ii) prepare a statement that you know, or ought reasonably to know, is likely to be made to the Commissioner by an entity; or
(iii) permit or direct an entity to do a thing mentioned in subparagraph (i) or (ii); and
(c) you know, or are reckless as to whether, the statement:
(i) is false, incorrect or misleading in a material particular; or
(ii) omits any matter or thing without which the statement is misleading in a material respect.
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