QUESTION 9.5 (Rights and duties of tax agents) For each of the following, indicate whether the individuals concerned have committed an offence. Where an offence has been committed, state the relevant section of the Income Tax Administration Act that they have breached. Rick, a second year accounting student has charged various friends and acquaintances a $80 fee to prepare their individual income tax returns. Matt, an accounting graduate, obtains two free personal training sessions with Arnie, his trainer, in return for preparing Arnie's income tax return. Nicola conducts business as a contract bookkeeper. She charges her clients a fee for preparing monthly financial accounts. Nicola also prepares their income tax returns but does not charge a fee for this. Nicola advertises in the local paper that her services include income tax advice and preparation. 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. QUESTION 9.5 (Rights and duties of tax agents) For each of the following, indicate whether the individuals concerned have committed an offence. Where an offence has been committed, state the relevant section of the Income Tax Administration Act that they have breached. Rick, a second year accounting student has charged various friends and acquaintances a $80 fee to prepare their individual income tax returns. Matt, an accounting graduate, obtains two free personal training sessions with Arnie, his trainer, in return for preparing Arnie's income tax return. Nicola conducts business as a contract bookkeeper. She charges her clients a fee for preparing monthly financial accounts. Nicola also prepares their income tax returns but does not charge a fee for this. Nicola advertises in the local paper that her services include income tax advice and preparation. 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.