Tax Agent Registration and Regulation: A Cross-Tasman Contrast

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dc.contributor.author Fisher, Rodney en_US
dc.contributor.editor en_US
dc.date.accessioned 2012-02-02T11:04:50Z
dc.date.available 2012-02-02T11:04:50Z
dc.date.issued 2010 en_US
dc.identifier 2010003271 en_US
dc.identifier.citation Fisher Rodney 2010, 'Tax Agent Registration and Regulation: A Cross-Tasman Contrast', Thomson Reuters, vol. 16, no. 4, pp. 395-416. en_US
dc.identifier.issn 1322-4417 en_US
dc.identifier.other C1 en_US
dc.identifier.uri http://hdl.handle.net/10453/15969
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. en_US
dc.language en_US
dc.publisher Thomson Reuters en_US
dc.relation.hasversion Accepted manuscript version en_US
dc.relation.isbasedon http://www.thomsonreuters.co.nz/new-zealand-journal-of-taxation-law-and-policy/productdetail/121315 en_US
dc.title Tax Agent Registration and Regulation: A Cross-Tasman Contrast en_US
dc.parent New Zealand Journmal of Taxation Law and Policy en_US
dc.journal.volume 16 en_US
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
dc.cauo.name LAW.Faculty of law en_US
dc.conference Verified OK en_US
dc.for 180100 en_US
dc.personcode 102836 en_US
dc.percentage 100 en_US
dc.classification.name Law en_US
dc.classification.type FOR-08 en_US
dc.edition en_US
dc.custom en_US
dc.date.activity en_US
dc.location.activity en_US
dc.description.keywords NA en_US
dc.staffid en_US
dc.staffid 102836 en_US


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