000			01767nab a2200253 i 4500
003			ES-MaIEF
005			20181015134220.0
007			ta
008			181015t2018 au ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_939099 _aGlover, John
245		0	_aTax agents providing trust deeds and/or advising about trusts _b : unathorised legal practice? _c John Glover
260			_c2018
500			_aDisponible también en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
520			_aFederal 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.
650		4	_944255 _aFIDEICOMISO
650		4	_947460 _aIMPUESTOS
650		4	_931098 _aASESORES FISCALES
650		4	_932206 _aAUSTRALIA
773	0		_9157780 _oOP 1867/2018/3 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x0812-695X _g v. 33 (3), 2018, p. 411-436
942			_cART
999			_c139077 _d139077