Document ID: chunk:federal_register_of_legislation:C2025C00107:body:0:p24
Version: federal_register_of_legislation:C2025C00107
Segment Type: other
Provision Reference: 
Character Range: 63297–65950

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.

50‑10  Advertising tax agent services if unregistered
 (1) You contravene this subsection if:
 (a) you advertise that you will provide a *tax agent service; and
 (b) the tax agent service is not a *BAS service or a *tax (financial) advice service; and
 (c) you are not a *registered tax agent; and
 (d) if the tax agent service would be provided 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 would consist of preparing, or lodging, a return or a statement in the nature of a return; and
 (e) if the tax agent service would be provided on a voluntary basis—you would not provide the service under a scheme that the Commissioner has, by notifiable instrument, approved for the purposes of this paragraph.
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