Tax Agent Services Act 2009
50‑30 Signing of declarations etc.50‑30 Signing of declarations etc.
Start here
Get a plain-English read of 50‑30 Signing of declarations etc.
Turn the raw legal text into a practical explanation grounded in Tax Agent Services Act 2009.
50‑30 Signing of declarations etc.
Individuals (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.