Tax Agent Services Act 2009
PART 8
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INTERPRETATION
Division 90
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Dictionary
SECTION 90-5
Meaning of
tax agent service
90-5(1)
A tax agent service is any service:
(a) that relates to:
(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:
A service specified in the regulations for the purposes of this subsection is not a tax agent service .
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;
90-5(2)
(ii) to claim entitlements that arise, or could arise, under a taxation law.
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 .
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