Tax Agent Services Act 2009

PART 8 - INTERPRETATION  

Division 90 - Dictionary  

SECTION 90-5   Meaning of tax agent service  

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.

90-5(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 .