There are persons who are exempted from the requirement to register as tax practitioners. These persons are referred to in s 240(2) of TAAct and broadly include:
- A person who provides the advice or completes a return solely for no consideration;
- A person who provides the advice solely in anticipation of or in the course of any litigation to which the Commissioner is a party or Complainant;
- A person who provides the advice solely as an incidental or subordinate part of providing goods or other services to another person;
- A person who provides the advice or completes or assists in completing a return solely to or in respect of the person’s full-time employer; or
- A person who provides the advice or completes or assists in completing a return solely under the direct supervision of a person who is a registered tax practitioner.
