Tax Agent Services Act 2009

PART 5 - CIVIL PENALTIES  

Division 50 - Civil penalties  

Subdivision 50-B - Other civil penalties  

SECTION 50-30   Signing of declarations etc.  
Individuals

50-30(1)    
You contravene this subsection if:

(a) you are a * registered tax agent and an individual; and

(b) in the course of providing a *tax agent service, you sign a declaration or other statement in relation to a taxpayer that is required or permitted by a *taxation law; and

(c) the document in relation to which the declaration or other statement is being made was prepared by an entity other than:

(i) you; or

(ii) another registered tax agent who is an individual; or

(iii) another individual who is working under your supervision and control or the supervision and control of another registered tax agent who is an individual.

Civil penalty: 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.

50-30(2)    
You contravene this subsection if:

(a) you are a * registered tax agent or BAS agent who is an individual; and

(b) in the course of providing a *BAS service, you sign a declaration or other statement in relation to a taxpayer that is required or permitted by a *taxation law; and

(c) the document in relation to which the declaration or other statement is being made was prepared by an entity other than:

(i) you; or

(ii) a registered tax agent or BAS agent who is an individual; or

(iii) an individual who is working under your supervision and control or the supervision and control of another registered tax agent or BAS agent who is an individual.

Civil penalty: 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.

Partnerships and companies

50-30(3)    
You contravene this subsection if:

(a) you are a partnership or company that is a * registered tax agent; and

(b) in the course of providing a *tax agent service, you sign a declaration or other statement in relation to a taxpayer that is required or permitted by a *taxation law; and

(c) the document in relation to which the declaration or other statement is being made was prepared by an entity other than:

(i) a registered tax agent who is an individual; or

(ii) an individual who is working under the supervision and control of a registered tax agent who is an individual.

Civil penalty: 1,250 penalty units.

Note 1:

If you are a partnership and contravene this subsection, see also section 50-40 .

Note 2:

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.

50-30(4)    
You contravene this subsection if:

(a) you are a partnership or company that is a * registered tax agent or BAS agent; and

(b) in the course of providing a *BAS service, you sign a declaration or other statement in relation to a taxpayer that is required or permitted by a *taxation law; and

(c) the document in relation to which the declaration or other statement is being made was prepared by an entity other than:

(i) a registered tax agent or BAS agent who is an individual; or

(ii) an individual who is working under the supervision and control of a registered tax agent or BAS agent who is an individual.

Civil penalty: 1,250 penalty units.

Note 1:

If you are a partnership and contravene this subsection, see also section 50-40 .

Note 2:

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.

50-30(5)    

Subsections (1) to (4) do not apply if you took reasonable steps to ensure the accuracy of the document. In civil penalty proceedings, you bear the *evidential burden of proving that you took such reasonable steps.