Tax agents providing trust deeds and/or advising about trusts: unauthorised legal practice?

Glover, J 2018, 'Tax agents providing trust deeds and/or advising about trusts: unauthorised legal practice?', Australian Tax Forum, vol. 33, no. 3, pp. 411-436.


Document type: Journal Article
Collection: Journal Articles

Title Tax agents providing trust deeds and/or advising about trusts: unauthorised legal practice?
Author(s) Glover, J
Year 2018
Journal name Australian Tax Forum
Volume number 33
Issue number 3
Start page 411
End page 436
Total pages 26
Publisher The Tax Institute
Abstract 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. Broad and narrow formulations of unauthorised legal practice under state law proscribe this tax agent activity. Supply of trust deeds and related advice is more than incidental to the tax advice and representation services which federal law authorises tax agents to supply. Consumer protection rationales and practical applications of the state law prohibitions are examined. It is concluded that tax agents who provide trust deeds and advice about trusts will sometimes be engaged in unauthorised legal practice.
Subject Legal Practice, Lawyering and the Legal Profession
Taxation Law
Equity and Trusts Law
Keyword(s) tax agent
trust
trust deed
unauthorised legal practice
Copyright notice © Copyright of Australian Tax Forum is the property of Tax Institute
ISSN 0812-695X
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