Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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.