Document ID: chunk:federal_register_of_legislation:F2025C00168:reg:45:p2
Version: federal_register_of_legislation:F2025C00168
Segment Type: reg
Provision Reference: reg 45 (pt 2/2)
Character Range: 26354–28094

the Board to advise your clients of one or more matters under section 30-20 of the Act.

Manner and form requirements
 (2) Where you are required to advise clients of information covered by subsection (1), you must do so:
 (a) by giving the information mentioned in a paragraph in subsection (1), in writing, to current and prospective clients in a prominent, clear and unambiguous way; and
 (b) for information mentioned in a paragraph in subsection (1) (other than paragraph (1)(a), (b) or (c)):
 (i) if a client makes inquiries to engage or re-engage you to provide tax agent services—at the time of the inquiry; and
 (ii) for an existing client not previously advised of the information—within 30 days of the event; and
 (c) for information covered by either paragraph (1)(a), (1)(b) or (1)(c)—upon engagement or re-engagement of a client (as the case requires), or upon receiving a relevant request.
Example Whilst not limiting the ways in which a registered tax agent or BAS agent could satisfy subsection (2), an agent who does all of the following, in the form and within the times mentioned in subsection (2), will have given information to all their current and prospective clients as required under this section:
(a) the agent publishes the information on a publicly accessible website that they use to promote the tax agent services they offer, and
(b) the agent includes the information in letters of engagement or re‑engagement (as case the requires) given to each of their clients; and
(c) the agent provides their clients, upon engagement or re‑engagement (as case the requires), with a copy of the Board's factsheet on general information for clients.

Part 3—Application and transitional provisions

Division 1—Application