Commonwealth Consolidated Acts

TAX AGENT SERVICES ACT 2009 - SECT 50.5

  (1)   You contravene this subsection if:

  (a)   you provide a service that you know, or ought reasonably to know, is a * tax agent service; and

  (b)   the tax agent service is not a * BAS service or a * tax (financial) advice service; and

  (c)   you charge or receive a fee or other reward for providing the tax agent service; and

  (d)   you are not a * registered tax agent; and

  (e)   if you provide the tax agent service as a legal service--either:

  (i)   you are prohibited, under a * State law or * Territory law that regulates legal practice and the provision of legal services, from providing that tax agent service; or

  (ii)   subject to subsection   (3), the service consists of preparing, or lodging, a return or a statement in the nature of a return.

Civil penalty:

  (a)   for an individual--250 penalty units; and

  (b)   for a body corporate--1,250 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.

  (2)   You contravene this subsection if:

  (a)   you provide a service that you know, or ought reasonably to know, is a * BAS service; and

  (b)   you charge or receive a fee or other reward for providing the BAS service; and

  (c)   you are not a * registered tax agent or BAS agent; and

  (d)   if you provide the BAS service as a legal service--either:

  (i)   you are prohibited, under a * State law or * Territory law that regulates legal practice and the provision of legal services, from providing that BAS service; or

  (ii)   subject to subsection   (4), the service consists of preparing, or lodging, a return or a statement in the nature of a return; and

  (e)   if the BAS service relates to imports or exports to which an * indirect tax law applies--you are not a customs broker licensed under Part   XI of the Customs Act 1901 .

Civil penalty:

  (a)   for an individual--250 penalty units; and

  (b)   for a body corporate--1,250 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.

  (3)   Subparagraph   (1)(e)(ii) does not apply if you provide the * tax agent service as a legal service in the course of acting for a trust or deceased estate as trustee or * legal personal representative.

  (4)   Subparagraph   (2)(d)(ii) does not apply if you provide the * BAS service as a legal service in the course of acting for a trust or deceased estate as trustee or * legal personal representative.

  (5)   If you wish to rely on subsection   (3) or (4) in civil penalty proceedings, you bear an * evidential burden in relation to that matter.