Commonwealth Consolidated Acts

TAX AGENT SERVICES ACT 2009 - SECT 90.5

  (1)   A tax agent service is any service:

  (a)   that relates to:

  (i)   ascertaining liabilities, obligations or entitlements of an entity that arise, or could arise, under a * taxation law; or

  (ii)   advising an entity about liabilities, obligations or entitlements of the entity or another entity that arise, or could arise, under a taxation law; or

  (iii)   representing an entity in their dealings with the Commissioner; and

  (b)   that is provided in circumstances where the entity can reasonably be expected to rely on the service for either or both of the following purposes:

  (i)   to satisfy liabilities or obligations that arise, or could arise, under a taxation law;

  (ii)   to claim entitlements that arise, or could arise, under a taxation law.

  (2)   A service specified in the regulations for the purposes of this subsection is not a tax agent service .

Note:   For specification by class, see subsection   13(3) of the Legislation Act 2003 .