Document ID: chunk:federal_register_of_legislation:C2025C00107:body:0:p23
Version: federal_register_of_legislation:C2025C00107
Segment Type: other
Provision Reference: 
Character Range: 60776–63498

civil penalty

Guide to this Division

50‑1  What this Division is about

      This Division contains civil penalty provisions. If you contravene a civil penalty provision, the Board may apply to the Federal Court for an order that you pay a pecuniary penalty.
      You may contravene a civil penalty provision if you are unregistered and provide tax agent services for a fee, advertise that you can provide such services or represent yourself as registered.
      You contravene a civil penalty provision if you are neither registered nor a qualified tax relevant provider and you provide tax (financial) advice services for a fee or advertise that you can provide such services.
      You also contravene a civil penalty provision if you are registered and you make a false or misleading statement, employ or use the services of an entity whose registration has been terminated, or sign a declaration or statement that was prepared by an unregistered entity who was not working under the supervision or control of a registered tax agent or BAS agent.

Subdivision 50‑A—Conduct that is prohibited without registration

Table of sections
50‑5 Providing tax agent services if unregistered
50‑10 Advertising tax agent services if unregistered
50‑15 Representing that you are a registered tax agent or BAS agent if unregistered

50‑5  Providing tax agent services if unregistered
 (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