Document ID: chunk:federal_register_of_legislation:F2024L01276:clause:1_1
Version: federal_register_of_legislation:F2024L01276
Segment Type: clause
Provision Reference: sch 1 cl 1
Character Range: 2295–2911

1  Section 4
Insert:
action, in relation to a client taking an action, includes the client failing to take an action.
at risk staff member, in relation to a registered tax agent or BAS agent, means:
 (a) an employee of the agent; or
 (b) where the agent is an employee or member of a partnership or company that is also a registered tax or BAS agent—a member or an employee of the partnership or company (or any other entity connected with, or an affiliate of, the partnership or company); or
 (c) an entity (other than one covered by a preceding paragraph) that provides tax agent services on behalf of the agent.