Skip to main content
shopping_cart

Your shopping cart is empty

26 May 06 Tax agent registration, digital certificates and trust issue

The third issue of interest raised at the ATPF meeting on Friday 19 May 2006, was the fact that the Chairs of the Tax Agents’ Boards in their meeting on 30 and 31 March 2006 were reported in respect of the issue of the registration of trusts as tax agents as being:
“. . . single in their view that the tax agent registration provisions in the Income Tax Assessment Act 1936 do not allow for the registration of a trust entity as a tax agent. The law provides only for the registration of natural persons, partnerships or companies. The Board Chairs did not acknowledge that any Board had registered a trust entity as a tax agent. The Board Chairs acknowledged that a trustee for a trust, whether a corporate trustee or a natural person, may be registered as a tax agent in their own right.”

Media Release Search
Keywords
Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Date range
From To