Document ID: chunk:federal_register_of_legislation:F2025C00168:reg:3
Version: federal_register_of_legislation:F2025C00168
Segment Type: reg
Provision Reference: reg 3
Character Range: 10772–12351

3                                              where:                                                                                                                                                                                                                                            withdraw from the engagement, and professional relationship, with your client (including no longer providing any further tax agent services to your client).
                                               (a) you made or prepared the statement, or permitted or directed someone else to make or prepare the statement, for a client; and                                                                                                                 However, this item does not apply to the extent that:
                                               (b) after a reasonable period of time after taking the steps mentioned in item 2 of this table, you are not reasonably satisfied that your client has corrected the statement or otherwise adequately explained the basis for the statement; and  (a) doing so would pose an unreasonable risk to your personal safety, or the safety of a member of your family or an at risk staff member of yours; or
                                               (c) either subparagraphs (2)(d)(ii) or (iii) are satisfied in relation to the false or misleading nature of the statement                                                                                                                         (b) doing so would be unlawful under another Australian law.