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Tax Agent Services Act 2009
50‑15 Representing that you are a regist50‑15 Representing that you are a registered tax agent or BAS agent if unregistered
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#### 50‑15 Representing that you are a registered tax agent or BAS agent if unregistered
You contravene this section if:
(a) you represent that you are a \*registered tax agent or BAS agent; and
(b) that representation is untrue.
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 of Schedule 1 to the Taxation Administration Act 1953 determine the procedure for obtaining a civil penalty order against you.