Tax Procedures Act

21. Limitation on the performance of tax services for taxpayers

Edition: 2026-09-01 · In force

(1)A person, other than a tax agent, shall not—

(a)represent another person as that other person's tax agent; or

(b)offer assistance to another person for a reward in respect of that other person's rights or obligations under a tax law.

(2)Subsection (1) (b) shall not apply to a legal practitioner acting in the ordinary course of the person's profession.