Tax Agent Registration and Regulation: A Cross-Tasman Contrast

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Show simple item record Fisher, RK 2012-02-02T11:04:50Z 2010-01
dc.identifier.citation New Zealand Journmal of Taxation Law and Policy, 2010, 16 (4), pp. 395 - 416
dc.identifier.issn 1322-4417
dc.identifier.other C1 en_US
dc.description.abstract Australia has recently introduced a detailed and prescriptive legislative regime for the registration and regulation of tax agents. By contrast, the New Zealand regime for the registration of tax agents has a minimal legislative component. This article examines the divergent approaches taken in each country, and proffers some suggestions as to the development of these differences. The article outlines the legislative approaches to the regulation of tax agents in Australia under the Tax Agent Services Act 2009, and in New Zealand under s 34B Tax Administration Act 1994. The Australian legislation and associated regulations give responsibility for the registration and regulation of tax practitioners to the newly created Tax Practitioners Board, with prescriptive conditions to be met for registration as a tax practitioner, a code of professional conduct by which practitioners must abide, and a range of sanctions for failure to meet these conditions. In New Zealand, the responsibility for the operation of the system rests with the Commissioner of Inland Revenue, who has a discretion as to the listing of an agent, or removal of an agent from the list. Given such divergent legislative approaches, the article examines the possible reasons for the development of these different approaches.
dc.publisher Thomson Reuters
dc.relation.hasversion Accepted manuscript version en_US
dc.title Tax Agent Registration and Regulation: A Cross-Tasman Contrast
dc.type Journal Article
dc.description.version Published
dc.parent New Zealand Journmal of Taxation Law and Policy
dc.journal.volume 4
dc.journal.volume 16
dc.journal.number 4 en_US
dc.publocation Wellington, New Zealand en_US
dc.identifier.startpage 395 en_US
dc.identifier.endpage 416 en_US LAW.Faculty of law en_US
dc.conference Verified OK en_US
dc.conference 2nd IEEE International Workshop on Computational Advances in Multi-Sensor Adaptive Processing
dc.for 1801 Law
dc.personcode 102836
dc.percentage 100 en_US Law en_US
dc.classification.type FOR-08 en_US
dc.edition en_US
dc.custom en_US en_US 2007-12-12
dc.location.activity en_US
dc.location.activity St Thomas, VI
dc.description.keywords NA en_US
dc.description.keywords Science & Technology
dc.description.keywords Technology
dc.description.keywords Physical Sciences
dc.description.keywords Engineering, Electrical & Electronic
dc.description.keywords Mathematics, Applied
dc.description.keywords Engineering
dc.description.keywords Mathematics
dc.description.keywords MIMO channel
dc.description.keywords spatial correlation
dc.description.keywords channel estimation
dc.description.keywords training signal
dc.description.keywords global optimization
pubs.embargo.period Not known
pubs.organisational-group /University of Technology Sydney
pubs.organisational-group /University of Technology Sydney/Faculty of Law
pubs.organisational-group /University of Technology Sydney/Strength - Law Research
utslib.copyright.status Open Access 2015-04-15 12:23:47.074767+10
utslib.collection.history Uncategorised (ID: 363)
utslib.collection.history General (ID: 2)

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