Document ID: chunk:federal_register_of_legislation:C2023A00101:clause:3_4:p1
Version: federal_register_of_legislation:C2023A00101
Segment Type: clause
Provision Reference: sch 3 cl 4 (pt 1/5)
Character Range: 30390–33118

4  After Part 4
Insert:

Part 4A—Disqualified entities

Division 45—Disqualified entities

Guide to this Division

45‑1  What this Division is about

      A registered tax agent or BAS agent must be approved to employ, or use the services of, a disqualified entity to provide tax agent services on the registered tax agent or BAS agent's behalf (see subsection 30‑10(15) and section 50‑25). Approval is sought by application to the Board.
      An entity is a disqualified entity if, among other things, the entity is subject to sanctions under this Act or has been convicted of certain offences.
      A disqualified entity must give notice to a registered tax agent or BAS agent in relation to being a disqualified entity:
             (a) when seeking to provide, or providing, tax agent services on the registered tax agent or BAS agent's behalf; or
             (b) if the entity is seeking to enter an arrangement, or has an arrangement, with the registered tax agent or BAS agent in connection with the provision of tax agent services by the registered tax agent or BAS agent.

Table of sections
45‑5 Approval of disqualified entity providing tax agent services on your behalf
45‑10 Obligation to give notice if you are a disqualified entity
45‑15 Obligation to give notice if you become a disqualified entity
45‑20 Transitional obligation to give notice if you are a disqualified entity on the commencement of this section

45‑5  Approval of disqualified entity providing tax agent services on your behalf

Application
 (1) If you are a *registered tax agent or BAS agent, you may apply to the Board for approval to employ, or use the services of, a *disqualified entity to provide *tax agent services on your behalf.
Note: If you know, or ought reasonably to know, that an entity is a disqualified entity, you must be approved to employ, or use the services of, the disqualified entity to provide tax agent services on your behalf: see subsection 30‑10(15) and section 50‑25.
 (2) A disqualified entity is an entity that is neither a *registered tax agent or BAS agent nor a *qualified tax relevant provider and that, within the last 5 years:
 (a) has been convicted of:
 (i) a *serious taxation offence; or
 (ii) a *serious offence; or
 (iii) an offence involving fraud or dishonesty; or
 (b) has been penalised for being a *promoter of a *tax exploitation scheme; or
 (c) has been penalised for implementing a *scheme that has been promoted on the basis of conformity with a *product ruling in a way that is materially different from that described in the product ruling; or
 (d) has become an undischarged bankrupt or has gone into *external administration; or
 (e) has had action taken against it under subsection