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The Tax Practitioners Board (TPB) has encouraged tax and BAS agents to notify it as soon as possible if they are changing their practice structure. A change in practice structure could include:

  • changing from an individual to a partnership
  • changing from an individual to a company
  • changes to a partnership
  • changes to company directors.

If an agent is creating a new business structure they need to register the entity. A new registration application can take some time to process depending on its complexity. So it is important that they notify the TPB now if they want the changes effective for 1 July 2013.


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