Document ID: chunk:federal_register_of_legislation:C2025C00107:body:0:p52
Version: federal_register_of_legislation:C2025C00107
Segment Type: other
Provision Reference: 
Character Range: 133086–135855

involving dishonesty, under an *Australian law; or
 (b) results, or is likely to result, in material loss or damage to another entity (including the Commonwealth); or
 (c) is otherwise significant, including taking into account any one or more of the following:
 (i) the number or frequency of similar breaches by the agent;
 (ii) the impact of the breach on the agent's ability to provide *tax agent services;
 (iii) the extent to which the breach indicates that the agent's arrangements to ensure compliance with the Code are inadequate; or
  (d) is a breach of a kind prescribed by the regulations for the purposes of this paragraph.
tax agent service has the meaning given by section 90‑5.
taxation offence has the meaning given by section 8A of the Taxation Administration Act 1953.
tax (financial) advice service has the meaning given by section 90‑15.
tax practitioner registration requirements means the matters about which the Board must, under Subdivision 20‑A, be satisfied before the Board is obliged to grant an application for registration under this Act.
virtual enquiry technology means any technology that allows a person to appear at all or part of a hearing, examination or other enquiry without being physically present at the hearing, examination or other enquiry.
 (2) An expression has the same meaning in this Act as in the Income Tax Assessment Act 1997 (other than the expression "this Act").

90‑5  Meaning of tax agent service
 (1) A tax agent service is any service:
 (a) that relates to:
 (i) ascertaining liabilities, obligations or entitlements of an entity that arise, or could arise, under a *taxation law; or
 (ii) advising an entity about liabilities, obligations or entitlements of the entity or another entity that arise, or could arise, under a taxation law; or
 (iii) representing an entity in their dealings with the Commissioner; and
 (b) that is provided in circumstances where the entity can reasonably be expected to rely on the service for either or both of the following purposes:
 (i) to satisfy liabilities or obligations that arise, or could arise, under a taxation law;
 (ii) to claim entitlements that arise, or could arise, under a taxation law.
 (2) A service specified in the regulations for the purposes of this subsection is not a tax agent service.
Note: For specification by class, see subsection 13(3) of the Legislation Act 2003.

90‑10  Meaning of BAS service
 (1) A BAS service is a *tax agent service:
 (a) that relates to:
 (i) ascertaining liabilities, obligations or entitlements of an entity that arise, or could arise, under a *BAS provision; or
 (ii) advising an entity about liabilities, obligations or entitlements of the entity or another entity that arise, or could arise, under a BAS provision;