Treasury Laws Amendment (2023 Measures No. 1) Act 2023 (101 of 2023)

Schedule 3   Government response to the Review of the Tax Practitioners Board

Part 1   Obligations relating to the provision of tax agent services

Tax Agent Services Act 2009

2   At the end of section 30-10

Add:

(15) You must not employ, or use the services of, an entity to provide *tax agent services on your behalf if:

(a) you know, or ought reasonably to know, that the entity is a *disqualified entity; and

(b) the Board has not given you approval under section 45-5 to employ, or use the services of, the disqualified entity to provide tax agent services on your behalf.

(16) You must not provide *tax agent services in connection with an *arrangement with an entity that you know, or ought reasonably to know, is a *disqualified entity.

(17) You must comply with any obligations determined under section 30-12.