Commonwealth Consolidated Acts Commonwealth Consolidated ActsIndividuals
(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 * 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) a registered tax agent who is an individual; or
(ii) an individual who is working under the supervision and control of a registered tax agent who is an individual.
Civil penalty: 1,250 penalty units.
Note 1: If you are a partnership and contravene this subsection, see also section 50 - 40.
Note 2: 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.
(4) You contravene this subsection if:
(a) you are a partnership or company that is a * registered tax agent or BAS agent; 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) a registered tax agent or BAS agent who is an individual; or
(ii) an individual who is working under the supervision and control of a registered tax agent or BAS agent who is an individual.
Civil penalty: 1,250 penalty units.
Note 1: If you are a partnership and contravene this subsection, see also section 50 - 40.
Note 2: 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.
(5) Subsections (1) to (4) do not apply if you took reasonable steps to ensure the accuracy of the document. In civil penalty proceedings, you bear the * evidential burden of proving that you took such reasonable steps.
Table of sections
50 - 35 Federal Court may order you to pay a pecuniary penalty for contravening a civil penalty provision
50 - 40 Treatment of partnerships
50 - 45 Recovery of a pecuniary penalty