TASA and the life-cycle of a tax practitioner - current law and proposed reform

Woellner, Robin (2021) TASA and the life-cycle of a tax practitioner - current law and proposed reform. Australian Tax Forum, 36 (3). pp. 443-514.

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Abstract

This article reviews the "life-cycle" of the registered tax agent from registration to the termination of registration. It critically examines the operation of the Tax Agents Services Act 2009 and associated administrative rules, teasing out the practical implications of the regulatory framework and the manner in which it is administered. The article undertakes this review through thorough examination of recent important cases and tribunal reviews and draws all this together in the form of recommendations and guidance for practitioners, at the same time as flagging areas in which the administration of this critical professional service will continue to develop.

Item ID: 71140
Item Type: Article (Research - C1)
ISSN: 0812-695X
Keywords: TASA; regulatory framework; tax practitioners; registration criteria
Copyright Information: © Taxation Institute of Australia
Date Deposited: 28 Jan 2022 00:22
FoR Codes: 48 LAW AND LEGAL STUDIES > 4801 Commercial law > 480106 Taxation law @ 100%
SEO Codes: 23 LAW, POLITICS AND COMMUNITY SERVICES > 2399 Other law, politics and community services > 239999 Other law, politics and community services not elsewhere classified @ 100%
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