Document ID: chunk:federal_register_of_legislation:C2013A00120:clause:1_25
Version: federal_register_of_legislation:C2013A00120
Segment Type: clause
Provision Reference: sch 1 cl 25
Character Range: 8310–9172

25  After subsection 50‑10(2)
Insert:
 (2A) You contravene this subsection if:
 (a) you advertise that you will provide a *tax (financial) advice service; and
 (b) the tax (financial) advice service is not a *BAS service; and
 (c) you are not a *registered tax agent or a *registered tax (financial) adviser; and
 (d) where the tax (financial) advice service would be provided as a legal service—you are prohibited, under a *State law or *Territory law that regulates legal practice and the provision of legal services, from providing that tax (financial) advice service.
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 in Schedule 1 to the Taxation Administration Act 1953 determine the procedure for obtaining a civil penalty order against you.