S 251O repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010. S 251O formerly read:
SECTION 251O ADVERTISING ETC. BY PERSONS OTHER THAN REGISTERED TAX AGENTS
251O(1)
Subject to this section, a person, not being a registered tax agent or a person exempted under section
251L
, shall not, directly or indirectly:
(a)
describe himself as or represent himself to be a tax agent; or
(b)
advertise in any manner whatsoever that income tax returns will be prepared by him or that any other matter in connexion with income tax will be attended to by him.
Penalty: 10 penalty units.
S 251O(1) amended by
No 143 of 2007
, s 3 and Sch 7 item 104, by substituting
"
10 penalty units
"
for
"
$1,000
"
in the penalty, effective 24 September 2007.
S 251O(1) amended by No 78 of 1988, No 123 of 1984, No 108 of 1981, No 51 of 1973 and No 143 of 1965.
251O(2)
Paragraph (1)(b) does not apply in relation to advertising that relates to acts or things done or to be done:
(a)
by a solicitor or counsel acting in the course of his or her profession:
(i)
in the preparation of an objection;
(ii)
in litigation or proceedings before a board, the Tribunal or a court; or
(iii)
in an advisory capacity in connection with the preparation of an income tax return or with any income tax matter; or
(b)
by a person providing services on a voluntary basis under a scheme approved by the Commissioner by notice published in the
Gazette.
History
S 251O(2) inserted by No 78 of 1988.
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