13Specified services that are not tax agent services

#### 13 Specified services that are not tax agent services (1) For subsection 90‑5(2) of the Act, the following services are specified: (a) a service provided by an auditor of a self‑managed superannuation fund under the Superannuation Industry (Supervision) Act 1993; (b) a service provided by an entity to a related entity; (c) a service provided by a related entity of an entity (the first entity) to another related entity of the first entity; (d) a service provided by a trustee of a trust (or a related entity of the trustee) to the trust, or a member of the trust, in relation to the trust; (e) a service provided by a trustee of a trust (or a related entity of the trustee) to a wholly owned or controlled entity of the trust in relation to the entity; (f) a service provided by a responsible entity of a managed investment scheme (or a related entity of the responsible entity, the manager of the managed investment scheme or the operator of the managed investment scheme) to the scheme, or a member of the scheme, in relation to the scheme; (fa) a service provided by an operator of a notified foreign passport fund or a related entity of the operator to the fund, or a member of the fund, in relation to the fund; (g) a service provided by a partner in a partnership (or a related entity of the partner) to another partner of the partnership in relation to the partnership; (h) a service provided by a member of a joint venture (or a related entity of the member) to another member of the joint venture or an entity established to pursue the joint venture: (i) in accordance with a written agreement; and (ii) in relation to the joint venture; (i) a service that is a custodial or depository service provided by a financial services licensee or an authorised representative of the licensee; (j) a service provided by an entity (the first entity) to an entity previously owned by the first entity (the second entity) in relation to the second entity’s obligations under a taxation law for the income year in which it was sold by the first entity; (k) a service that is required, by a law of the Commonwealth or of a State or Territory, to be provided only by an actuary; (l) a service provided by an actuary in relation to either or both of the following: (i) a defined benefit superannuation scheme; (ii) an allocation from a reserve in a superannuation scheme other than a defined benefit superannuation scheme; (m) subject to subregulation (2), a tax (financial) advice service provided between 1 January and 31 December 2022 by an entity that: (i) immediately before 1 January 2022, was a registered tax (financial) adviser (within the meaning of the Act as in force at that time); and (ii) is not a relevant provider. (2) Paragraph (1)(m) does not cover a service provided by an entity if: (a) on or after 1 January 2022, the entity applies, under section 20‑20 of the Act, for registration as a tax agent; and (b) the service is provided: (i) if the Board grants the application—after the registration commences; or (ii) if the Board rejects the application—after the Board notifies the entity of its decision. (3) In this regulation: > actuary has the same meaning as in the Income Tax Assessment Act 1997. > associated entity has the meaning given by section 9 of the Corporations Act 2001. > authorised representative has the meaning given by section 761A of the Corporations Act 2001. > custodial or depository service has the meaning given by section 761A of the Corporations Act 2001. > defined benefit superannuation scheme has the meaning given by section 6A of the Superannuation Guarantee (Administration) Act 1992. > financial services licensee has the meaning given by section 761A of the Corporations Act 2001. > managed investment scheme has the meaning given by section 9 of the Corporations Act 2001. > related entity, in relation to an entity, means: (a) an associated entity of the entity; or (b) an entity under common ownership with the entity; or (c) a stapled entity of the entity or an associated entity of the stapled entity; or (d) an entity connected with the entity (within the meaning of section 328‑125 of the Income Tax Assessment Act 1997, applied as if references in section 328‑125 to a control percentage of 40% were references to a control percentage of 50%). > superannuation scheme has the meaning given by section 6 of the Superannuation Guarantee (Administration) Act 1992.