Tax agents providing trust deeds and/or advising about trusts : unathorised legal practice? John Glover
By: Glover, John
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Material type: 
ArticlePublisher: 2018Subject(s): FIDEICOMISO | IMPUESTOS | ASESORES FISCALES | AUSTRALIA
In:
Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 33 (3), 2018, p. 411-436Summary: Federal and state laws appear to be inconsistent on whether non‑lawyer tax agents can advise clients about trusts or supply clients with trust deeds. Trust‑related tax agent services are both authorised and prohibited. Federal laws allow tax agents to advise and represent clients in connection with tax liabilities. Broad and narrow formulations of state law proscribe the same activity when it amounts to legal practice. The nature of tax agent practices is examined. Consumer protection rationales of relevant statutes are explored together with the need to avoid fraudulent and abusive conduct. The supply of trust deeds and related advice is analysed and seen to be more than merely incidental to the supply of authorised tax services. In consequence, many of the tax agents who supply trust deeds and related advice are suggested to be engaged in unauthorised legal practice.
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Resumen.
Federal and state laws appear to be inconsistent on whether non‑lawyer tax agents can advise clients about trusts or supply clients with trust deeds. Trust‑related tax agent services are both authorised and prohibited. Federal laws allow tax agents to advise and represent clients in connection with tax liabilities. Broad and narrow formulations of state law proscribe the same activity when it amounts to legal practice. The nature of tax agent practices is examined. Consumer protection rationales of relevant statutes are explored together with the need to avoid fraudulent and abusive conduct. The supply of trust deeds and related advice is analysed and seen to be more than merely incidental to the supply of authorised tax services. In consequence, many of the tax agents who supply trust deeds and related advice are suggested to be engaged in unauthorised legal practice.
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