Tax Agent Services Act 2009
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.
View history note
Hide history note50-30(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.
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