Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 119

119. (1) A person shall not demand or receive any fee for or in relation to
the preparation of any fringe benefits tax return or objection, or for or in
relation to the transaction of any business on behalf of an employer in fringe
benefits tax matters, unless the person is a registered tax agent.
Penalty: $2,000.

(2) Sub-section (1) does not apply to a solicitor or counsel acting in the
course of his or her profession in the preparation of any objection or in any
litigation or proceedings before a board, or so acting in an advisory capacity
either in connection with the preparation of any fringe benefits tax return or
objection or with any fringe benefits tax matter.

(3) A person is not entitled to sue for, recover or set-off any amount which
the person is prohibited by this section from demanding.