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The Tax Practitioners Board has released for public discussion a draft discussion paper regarding s 30-10(9) of the Tax Agent Services Act 2009 (TASA) – taking reasonable care in ascertaining a client’s state of affairs.

The purpose of the discussion paper is to seek examples and comment on one of the areas on which the Board will issue further guidance concerning the application of s 30-10(9) of TASA (Code Item 9). It is not just considering areas involving the preparation and lodgment of tax returns and business activity statements (BAS), but also other tax agent and BAS services, such as advice work.

The submission period closes on 15 December 2011. For more information about making a submission, go here


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