S 122 repealed by No 114 of 2009, s 3 and Sch 1 item 3, effective 1 March 2010. S 122 formerly read:
SECTION 122 ADVERTISING ETC. BY PERSONS OTHER THAN REGISTERED TAX AGENTS
122(1)
Subject to this section, a person, not being a registered tax agent, shall not, directly or indirectly, advertise in any manner that fringe benefits tax returns will be prepared by the person or that any other matter in connection with fringe benefits tax will be attended to by the person.
Penalty: 10 penalty units.
History
S 122(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 122(1) amended by No 78 of 1988.
122(1A)
An offence under subsection (1) is an offence of strict liability.
Note:
For
strict liability
, see section
6.1
of the
Criminal Code
.
History
S 122(1A) inserted by No 146 of 2001.
122(2)
Subsection (1) does not apply in relation to advertising that relates to acts or things done or to be done by a solicitor or counsel acting in the course of his or her profession:
(a)
in the preparation of an objection;
(b)
in litigation or proceedings before a board, the Tribunal or a court; or
(c)
in an advisory capacity in connection with the preparation of a fringe benefits tax return or objection or with any fringe benefits tax matter.
Note:
A defendant bears an evidential burden in relation to the matters in subsection (2), see subsection
13.3(3)
of the
Criminal Code
.
History
S 122(2) amended by No 146 of 2001 and inserted by No 78 of 1988.
View history note
Hide history note