You will require this registration if you intend to provide tax agent services for a fee or reward.
Tax agent services include:
- working out or advising about liabilities, obligations or entitlements of entities under a taxation law
- representing entities in their dealings with the Commissioner of Taxation in relation to a taxation law
where it is reasonable to expect the entity will rely on the service to satisfy liabilities or obligations, or to claim entitlements under a taxation law.