Published on 01 Oct 21
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
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.