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)    
(Repealed by No 115 of 2021)

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.