Dabner, Justin (2007) Beware the pirates' code. CCH Tax Week, 05 July 2007 (26). pp. 1-4.

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Abstract

[Extract] Just as Elizabeth claims the protection of parlay pursuant to the Pirates' Code the rationale behind the proposed tax agents' Code of Professional Conduct contained in s 604-10 of the exposure draft Tax Laws Amendment (Tax Agent Services) Bill 2007 is to provide guidance and protection for tax agents in charting their way through the professional conflicts that envelope them. These conflicts result from the recognition that although tax agents’ principal duties are owed to their clients they also owe an obligation to the system/Tax Office to ensure compliance with the tax rules. The rationale behind the Code would appear to be that provided tax agents comply with its terms, they will be protected from attack from both their clients and the Tax Office.

Item ID:	35313
Item Type:	Article (Commentary)
ISSN:	1320-9426
Date Deposited:	05 Feb 2017 23:05
FoR Codes:	18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%
SEO Codes:	97 EXPANDING KNOWLEDGE > 970118 Expanding Knowledge in Law and Legal Studies @ 100%
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