Document ID: chunk:federal_register_of_legislation:C2023A00101:clause:3_2
Version: federal_register_of_legislation:C2023A00101
Segment Type: clause
Provision Reference: sch 3 cl 2
Character Range: 29265–29913

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.