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.
50 - 17 Providing tax (financial) advice services if not registered or qualified
50 - 18 Advertising tax (financial) advice services if not registered
or qualified