Section 21

Limitation on the performance of tax services for taxpayers 

(1) A person, other than a tax agent, shall not––

• (a) represent another person as that other person’s tax agent; or 
• (b) offer assistance to another person for a reward in respect of that other person’s rights or obligations under a tax law. 

(2) Subsection (1) (b) shall not apply to a legal practitioner acting in the ordinary course of the person’s profession.

Next