For the following, indicate whether a section of the Tax Agent Services Act $2009$ has been breached $,$and if yes, then identify which section has been breached.

Avril, a registered tax agent, employs Mike to assist her in preparing her clients' income tax returns.

When Mike is hospitalised for three months following a skiing accident, Avril begins to fall behind with her lodgements.

To overcome this, Avril subcontracts several of her clients to Dan, a registered tax agent who operates from an adjoining office, and also to Jasmine, a former employee who now operates a bookkeeping service.