Income Tax Assessment Act 1936
View history note
Hide history notePt VIIA repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010.
Pt VIIA originally inserted by No 10 of 1943.
Div 7 repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010.
Div 7 heading inserted by No 78 of 1988.
(Repealed by No 114 of 2009)
S 251N repealed by No 114 of 2009, s 3 and Sch 1 item 7, effective 1 March 2010. S 251N formerly read:
Penalty: 10 penalty units. S 251N(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 251N(1) amended by No 123 of 1984, No 108 of 1981, No 51 of 1973 and No 143 of 1965. Penalty: 10 penalty units. S 251N(2) 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 251N(2) amended by No 146 of 2001, No 78 of 1988, No 123 of 1984, No 108 of 1981 and No 143 of 1965. A defendant bears an evidential burden in relation to the matters in subsection (2A), see subsection
13.3(3)
of the
Criminal Code
.
SECTION 251N PREPARATION OF RETURNS ETC. ON BEHALF OF REGISTERED TAX AGENTS
251N(1)
A registered tax agent or a person exempted under section
251L
shall not allow any person, not being his employee, a registered tax agent or, in the case of a partnership which is registered as a tax agent, a member of that partnership:
(a)
to prepare on his behalf, either directly or indirectly, his own or any other income tax return or objection; or
(b)
to conduct on his behalf, either directly or indirectly, any business of himself or any other person relating to any income tax return or income tax matter.
251N(2)
A partnership or company which is registered as a tax agent shall not allow any person to do anything specified in paragraph (1)(a) or (b).
251N(2A)
Subsection (2) does not apply to the extent that the person does the thing under the supervision and control of a registered nominee of the partnership or company.
Note:
S 251N(2A), (2B) and (2C) substituted for s 251(2A) by No 146 of 2001.
S 251N(2A) inserted by No 78 of 1988.
251N(2B)
A natural person who is registered as a tax agent must not allow any person to do anything specified in paragraph (1)(a) or (b).
Penalty: 10 penalty units.
S 251N(2B) 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 251N(2A), (2B) and (2C) substituted for s 251(2A) by No 146 of 2001.
251N(2C)
Subsection (2B) does not apply to the extent that the person does the thing under the supervision and control of:
(a) the tax agent; or
(b) a registered nominee of the tax agent.
Note:
A defendant bears an evidential burden in relation to the matters in subsection (2C), see subsection 13.3(3) of the Criminal Code .
S 251N(2A), (2B) and (2C) substituted for s 251(2A) by No 146 of 2001.
251N(3)
Nothing in this section shall be construed as prohibiting the employment by a registered tax agent or person exempted under section 251L of solicitor or counsel to act in the course of his profession in the preparation of any objection or in any litigation or proceedings before a board, the Tribunal or a court, or in an advisory capacity either in connexion with the preparation of any such return or the conduct of any such business.
S 251N(3) amended by No 48 of 1986 and No 51 of 1973.
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