A Member in Business performing tax planning for the employing organisation must recommend or implement a tax treatment only where the treatment rests on a credible basis in the relevant law, considering the applicable facts and the reasonable and informed third party. The Member exercises professional judgement in areas of uncertainty, informs management of the uncertainties and the possible consequences including reputational ones, considers the broader context of the organisation's stance on tax, and documents the basis for the position. The Australian paragraph requires the Member to ensure recommendations do not rely on tax law being applied in a way that is not likely to prevail.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.