Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Subject to this section, a person who is not a registered tax agent must not knowingly or recklessly demand or receive any fee for:
(a) preparing or lodging on behalf of a taxpayer a return, notice, statement, application or other document about the taxpayer's liabilities under a taxation law; or
(b) giving advice about a taxation law on behalf of a taxpayer; or
(c) preparing or lodging on behalf of a taxpayer an objection under Part IVC of the Taxation Administration Act 1953 against an assessment, determination, notice or decision under a taxation law; or
(d) applying for a review of, or instituting an appeal against, a decision on such an objection; or
(e) on behalf of a taxpayer, dealing with the Commissioner or a person who is exercising powers or performing functions under a taxation law.
Penalty: 200 penalty units.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
(5) A person shall not be entitled to sue for, recover or set‑off any fee which he is prohibited by this section from demanding.
(6) Subsection (1) does not apply to the provision of a BAS service on behalf of a taxpayer by:
(a) a member (except a student member or retired member) of a recognised professional association; or
(b) a bookkeeper working under the direction of a registered tax agent; or
(c) where the BAS service is under Part 2‑5 in Schedule 1 to the Taxation Administration Act 1953 --a person who provides payroll services to an employer; or
(d) where a BAS service relates to imports or exports to which an indirect tax law (within the meaning of subsection 995‑1(1) of the Income Tax Assessment Act 1997 ) applies--a customs broker licensed under Part XI of the Customs Act 1901 .
(7) A BAS service is any of these:
(a) preparing or lodging an approved form about a taxpayer's liabilities, obligations or entitlements under a BAS provision;
(b) giving advice about a BAS provision;
(c) dealing with the Commissioner or a person who is exercising powers or performing functions under a taxation law in relation to a BAS provision.
(8) Subsection (1) does not apply to the provision of any of these services on behalf of a taxpayer by a barrister or solicitor who is acting in the course of his or her profession:
(a) preparing or lodging a notice, application or other document about the taxpayer's liabilities under a taxation law;
(b) giving advice about a taxation law;
(c) preparing or lodging an objection under Part IVC of the Taxation Administration Act 1953 against an assessment, determination, notice or decision under a taxation law;
(d) applying for a review of, or instituting an appeal against, a decision on such an objection or undertaking any litigation or proceedings about a taxation law;
(e) while acting for a trust or a deceased estate for which the barrister or solicitor is the trustee or legal personal representative, preparing or lodging a return or statement about the trust's or estate's liabilities, obligations or entitlements under a taxation law;
(f) dealing with the Commissioner or a person who is exercising powers or performing functions under a taxation law about any of the matters specified in paragraphs (a) to (e).
(9) A member of a recognised professional association can provide BAS services through an entity for:
(a) if the member is a partner in a partnership--the partnership; or
(b) if the member is a director or employee of a company--the company.
(10) A defendant does not bear an evidential burden in relation to a matter specified in subsection (6) or (8).