Tax return preparation is generally permitted. Tax calculations for accounting entries, tax planning and advisory, tax services involving valuations, assistance in tax disputes and tax advocacy are each subject to specific rules: prohibited where they create a self-review threat for a public interest entity client, prohibited where the firm would advocate for the client before a tribunal or court on a material matter, and otherwise evaluated for threats and safeguards. Under AUST R604.4 and R604.4.1 a firm must not provide tax services or recommend a transaction that involves marketing a tax treatment, planning around it or opining for it, where the firm itself first recommended that treatment unless the treatment rests on a reading of the tax law likely to prevail, and under AUST R604.12.1 must not perform tax services for a client where the outcome depends on a particular accounting treatment the audit will test.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.