Document ID: chunk:federal_register_of_legislation:F2024C00896:reg:26:p1
Version: federal_register_of_legislation:F2024C00896
Segment Type: reg
Provision Reference: reg 26 (pt 1/2)
Character Range: 61588–64113

26  Specified services that are not tax agent services
 (1) For the purposes of subsection 90‑5(2) of the Act, the following services are specified:
 (a) a service provided by an auditor of a self managed superannuation fund under the Superannuation Industry (Supervision) Act 1993;
 (b) a service provided by an entity to a related entity;
 (c) a service provided by a related entity of an entity (the first entity) to another related entity of the first entity;
 (d) a service provided by a trustee of a trust (or a related entity of the trustee) to the trust, or a member of the trust, in relation to the trust;
 (e) a service provided by a trustee of a trust (or a related entity of the trustee) to a wholly owned or controlled entity of the trust in relation to the entity;
 (f) a service provided by a responsible entity (within the meaning of the Corporations Act 2001) of a managed investment scheme (within the meaning of that Act) (or a related entity of the responsible entity, the manager of the managed investment scheme or the operator of the managed investment scheme) to the scheme, or a member of the scheme, in relation to the scheme;
 (g) a service provided by an operator (within the meaning of the Corporations Act 2001) of a notified foreign passport fund (within the meaning of that Act) or a related entity of the operator to the fund, or a member of the fund, in relation to the fund;
 (h) a service provided by a partner in a partnership (or a related entity of the partner) to another partner of the partnership in relation to the partnership;
 (i) a service provided by a member of a joint venture (or a related entity of the member) to another member of the joint venture or an entity established to pursue the joint venture:
 (i) in accordance with a written agreement; and
 (ii) in relation to the joint venture;
 (j) a service that is a custodial or depository service (within the meaning of the Corporations Act 2001) provided by a financial services licensee (within the meaning of that Act) or an authorised representative (within the meaning of that Act) of the licensee;
 (k) a service provided by an entity (the first entity) to an entity previously owned by the first entity (the second entity) in relation to the second entity's obligations under a taxation law for the income year in which it was sold by the first entity;
 (l) a service that is required, by a law of the Commonwealth or of a State or Territory, to be provided only by an actuary (within the meaning of the Income Tax