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Review of tax agent services regime with a focus on reasonable care presentation


Looking at the issues from the perspective of an SME practitioner, this presentation explores:

  • What the Tax Agent Services Code of Conduct requires, particularly in respect of the need to take reasonable care
  • What level of reliance can a tax agent place on a client’s records?
  • What records must a client keep and why?
  • Does a tax agent need to conduct some form of detailed review or audit of a client’s records in order to satisfy the reasonable care requirement?
  • Can a tax agent exclude particular aspects from the scope of their engagement and still meet the reasonable care requirement?
  • Is it possible to meet the best practice standards expected by the ATO?
  • What happens if a tax agent doesn’t meet the standard expected by the ATO?

Author profile

Adrian Abbott CTA
Adrian is a tax consultant and brings 35 years’ experience in accounting and tax for his widely diverse client base. In the last five years he has focused on risk reviews and dispute resolution with the ATO and the OSR. He is a member of the Taxation Institute's Dispute Resolution Committee and promotes to Practitioners the benefits of the ATO's initiative in the facilitation process. - Current at 07 March 2018
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This was presented at NSW 6th Annual Tax Forum .

Get a 20% discount when you buy all the items from this event.

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The evolving compliance obligation

Author(s):  Judy MORRIS,  David DRUMMOND

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Alternative dispute resolution

Author(s):  Deborah HASTINGS,  Gina LAZANAS,  Judy SULLIVAN

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Franking dividends - Some tips and traps

Author(s):  Brent MURPHY

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Financial services reforms and regulations

Author(s):  Nidal DANOUN

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The promoter penalties regime

Author(s):  Aislinn WALWYN,  George MONTANEZ

Materials from this session:

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