A6.322 Dishonest conduct

A6.322 Dishonest conduct

Dishonest conduct is defined as something dishonest that a person does while acting as tax agent, with a view to bringing about a loss of tax1. It does not matter whether there is an actual loss of tax or whether the agent was acting on a client's instructions2. The dishonest action can include advising a client to do something that the agent knows to be dishonest or dishonestly omitting to do something.

A loss of tax would be brought about, for these purposes, if the client were to3:


    •     pay less tax than the law requires or obtain more tax relief that the law allows, or


    •     gain a timing advantage not allowed by law

Tax relief includes any exemption or deduction from tax as well as any credit against tax or

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