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Review of eligibility requirements for registration with the Tax Practitioners Board

The Law Council welcomes the opportunity to comment on the Consultation Paper entitled Review of eligibility requirements for registration with the Tax Practitioners Board (Review). The Law Council draws on the expertise of its Business Law Section’s Taxation Committee in making this submission.

The Review concerns potential reforms to the current eligibility requirements under the Tax Agent Services Act 2009 (TASA) for tax practitioners to be registered with the Tax Practitioners Board (TPB) and forms part of the Government’s response to the PwC tax leaks.

The Law Council provides this submission in response to Consultation Question 27:

Should the TASA be amended to require legal practitioners who provide tax agent services, as defined in section 90-10 of the TASA, for a fee or reward, to be registered with the TPB?

This submission is made on the basis that tax agent services referred to in Question 27 are defined in section 90-5 of the TASA and are not a BAS service as defined in section 90-10 of the TASA referred to in Question 27.

Read the full submission below.

Last Updated on 15/08/2024

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