Document ID: chunk:federal_register_of_legislation:C2025C00107:body:0:p28
Version: federal_register_of_legislation:C2025C00107
Segment Type: other
Provision Reference: 
Character Range: 73183–75902

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) Subsection (1) does not apply if the entity's registration was terminated:
 (a) because:
 (i) the entity surrendered their registration; or
 (ii) the entity became an undischarged bankrupt or went into external administration; or
 (b) because of a reason prescribed by the regulations.
 (3) Subsection (1) does not apply if:
 (a) the entity is a *disqualified entity; and
 (b) the Board has given you approval under section 45‑5 to employ, or use the services of, the disqualified entity to provide *tax agent services on your behalf.

50‑30  Signing of declarations etc.

Individuals
 (1) You contravene this subsection if:
 (a) you are a *registered tax agent and an individual; and
 (b) in the course of providing a *tax agent service, you sign a declaration or other statement in relation to a taxpayer that is required or permitted by a *taxation law; and
 (c) the document in relation to which the declaration or other statement is being made was prepared by an entity other than:
 (i) you; or
 (ii) another registered tax agent who is an individual; or
 (iii) another individual who is working under your supervision and control or the supervision and control of another registered tax agent who is an individual.
Civil penalty: 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 are a *registered tax agent or BAS agent who is an individual; and
 (b) in the course of providing a *BAS service, you sign a declaration or other statement in relation to a taxpayer that is required or permitted by a *taxation law; and
 (c) the document in relation to which the declaration or other statement is being made was prepared by an entity other than:
 (i) you; or
 (ii) a registered tax agent or BAS agent who is an individual; or
 (iii) an individual who is working under your supervision and control or the supervision and control of another registered tax agent or BAS agent who is an individual.
Civil penalty: 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.

Partnerships and companies
 (3) You contravene this subsection if:
 (a) you are a partnership or company that is a *registered tax agent; and
 (b) in the course of providing a