Tax Agent Services Act 2009

PART 5 - CIVIL PENALTIES  

Division 50 - Civil penalties  

Subdivision 50-A - Conduct that is prohibited without registration  

SECTION 50-15  

50-15   Representing that you are a registered tax agent or BAS agent if unregistered  
You contravene this section if:

(a)    

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you represent that you are a * registered tax agent or BAS agent; and

(b)    that representation is untrue.

Civil penalty:

(a) for an individual - 50 penalty units; and

(b) for a body corporate - 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.

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History

S 50-15 amended by No 115 of 2021, s 3 and Sch 1 item 136(p), by substituting " tax agent or BAS agent " for " tax agent, BAS agent or tax (financial) adviser " in para (a), effective 1 January 2022. For application and transitional provisions, see note under Subdiv 50-AA heading.

S 50-15 amended by No 120 of 2013, s 3 and Sch 1 item 27, by substituting " , BAS agent or tax (financial) adviser " for " or BAS agent " in para (a), effective 1 July 2014. For transitional provisions, see note under s 20-5(1) .

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