Document ID: chunk:federal_register_of_legislation:C2006C00616:clause:2_34
Version: federal_register_of_legislation:C2006C00616
Segment Type: clause
Provision Reference: sch 2 cl 34
Character Range: 42346–43358

34  Subsections 251L(1), (2), (3) and (4)
Repeal the subsections, substitute:

 (1) Subject to this section, a person who is not a registered tax agent must not knowingly or recklessly demand or receive any fee for:
 (a) preparing or lodging on behalf of a taxpayer a return, notice, statement, application or other document about the taxpayer's liabilities under a taxation law; or
 (b) giving advice about a taxation law on behalf of a taxpayer; or
 (c) preparing or lodging on behalf of a taxpayer an objection under Part IVC of the Taxation Administration Act 1953 against an assessment, determination, notice or decision under a taxation law; or
 (d) applying for a review of, or instituting an appeal against, a decision on such an objection; or
 (e) on behalf of a taxpayer, dealing with the Commissioner or a person who is exercising powers or performing functions under a taxation law.

Penalty: 200 penalty units.

Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.