Treasury Laws Amendment (Strengthening Accountability for Tax Adviser Misconduct and Other Measures) Act 2026 (86 of 2026)
Schedule 1 Amendment of the Tax Agent Services Act 2009
Part 1 Main amendments
Division 2 New civil penalty provisions and related matters
Tax Agent Services Act 2009
47 Subsection 90-1(1)
Insert:
civil penalty provision means a subsection, or a section that is not divided into subsections, of this Act that has set out at its foot the words "civil penalty" and one or more amounts in penalty units.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
