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Entry in tax account switched, by the way (6,4)

Ross

I believe the answer is:

access road

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'way' is the definition.
(access road is a kind of way)

'entry in tax account switched' is the wordplay.
'entry' becomes 'access' (I've seen this in another clue).
'in tax account' becomes 'daor' (I am not sure about this - if you are sure you should believe this answer much more).
'switched' shows that the letters should be reversed in order.
'daor' in reverse letter order is 'road'.
'access'+'road'='ACCESS ROAD'

'by the' acts as a link.

Can you help me to learn more?

(Other definitions for access road that I've seen before include "minor route" , "little thoroughfare" , "Route by which house may be reached" .)

I've seen this clue in the Sydney Morning Herald.
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