Commonwealth Consolidated Acts

TAX AGENT SERVICES ACT 2009 - SECT 50.15

    You contravene this section if:

  (a)   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.

Table of sections

50 - 17   Providing tax (financial) advice services if not registered or qualified

50 - 18   Advertising tax (financial) advice services if not registered or qualified