50‑5 Providing tax agent services if unr50‑5 Providing tax agent services if unregistered

#### 50‑5 Providing tax agent services if unregistered (1) You contravene this subsection if: (a) you provide a service that you know, or ought reasonably to know, is a \*tax agent service; and (b) the tax agent service is not a \*BAS service or a \*tax (financial) advice service; and (c) you charge or receive a fee or other reward for providing the tax agent service; and (d) you are not a \*registered tax agent; and (e) if you provide the tax agent service as a legal service—either: (i) you are prohibited, under a \*State law or \*Territory law that regulates legal practice and the provision of legal services, from providing that tax agent service; or (ii) subject to subsection (3), the service consists of preparing, or lodging, a return or a statement in the nature of a return. Civil penalty: (a) for an individual—250 penalty units; and (b) for a body corporate—1,250 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 provide a service that you know, or ought reasonably to know, is a \*BAS service; and (b) you charge or receive a fee or other reward for providing the BAS service; and (c) you are not a \*registered tax agent or BAS agent; and (d) if you provide the BAS service as a legal service—either: (i) you are prohibited, under a \*State law or \*Territory law that regulates legal practice and the provision of legal services, from providing that BAS service; or (ii) subject to subsection (4), the service consists of preparing, or lodging, a return or a statement in the nature of a return; and (e) if the BAS service relates to imports or exports to which an \*indirect tax law applies—you are not a customs broker licensed under Part XI of the Customs Act 1901. Civil penalty: (a) for an individual—250 penalty units; and (b) for a body corporate—1,250 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. (3) Subparagraph (1)(e)(ii) does not apply if you provide the \*tax agent service as a legal service in the course of acting for a trust or deceased estate as trustee or \*legal personal representative. (4) Subparagraph (2)(d)(ii) does not apply if you provide the \*BAS service as a legal service in the course of acting for a trust or deceased estate as trustee or \*legal personal representative. (5) If you wish to rely on subsection (3) or (4) in civil penalty proceedings, you bear an \*evidential burden in relation to that matter.