What is meant by ‘adequate supervision’ under the Tax Agent Services Act 2009 for individuals employed by a Partnership or a Company providing Tax Agent services?
The current measures of adequate supervision of tax agent practice staff are akin to having road traffic laws in place to ensure intoxicated drivers are apprehended and kept off our highways, but without a police force to detect and enforce those laws. However, to have a TPB without the necessary...
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| Format: | Conference Paper |
| Language: | English |
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Australasian Tax Teachers Association
2025
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| Subjects: | |
| Online Access: | http://hdl.handle.net/20.500.11937/96889 |
| _version_ | 1848766207733268480 |
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| author | Mc Laren, John Andrew Fullarton, Lex |
| author_facet | Mc Laren, John Andrew Fullarton, Lex |
| author_sort | Mc Laren, John Andrew |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | The current measures of adequate supervision of tax agent practice staff are akin to having road traffic laws in place to ensure intoxicated drivers are apprehended and kept off our highways, but without a police force to detect and enforce those laws.
However, to have a TPB without the necessary resources to detect and enforce proper professional practice and the close supervision of unregistered staff is exactly where we find ourselves. We strongly recommend that an investigative organisation be established and a clear definitions of 'satisfactory supervision' be determined.
We point to a raft of similar regulated professions and industries that require a suitably qualified person to always be present while the enterprise is operating - hotels; motor vehicle dealers; real estate and settlement agencies; legal practices and so on. |
| first_indexed | 2025-11-14T11:47:29Z |
| format | Conference Paper |
| id | curtin-20.500.11937-96889 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T11:47:29Z |
| publishDate | 2025 |
| publisher | Australasian Tax Teachers Association |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-968892025-02-11T05:47:55Z What is meant by ‘adequate supervision’ under the Tax Agent Services Act 2009 for individuals employed by a Partnership or a Company providing Tax Agent services? Mc Laren, John Andrew Fullarton, Lex Tax Practitioners' Qualifications, Registration and Supervision The current measures of adequate supervision of tax agent practice staff are akin to having road traffic laws in place to ensure intoxicated drivers are apprehended and kept off our highways, but without a police force to detect and enforce those laws. However, to have a TPB without the necessary resources to detect and enforce proper professional practice and the close supervision of unregistered staff is exactly where we find ourselves. We strongly recommend that an investigative organisation be established and a clear definitions of 'satisfactory supervision' be determined. We point to a raft of similar regulated professions and industries that require a suitably qualified person to always be present while the enterprise is operating - hotels; motor vehicle dealers; real estate and settlement agencies; legal practices and so on. 2025 Conference Paper http://hdl.handle.net/20.500.11937/96889 English Australasian Tax Teachers Association fulltext |
| spellingShingle | Tax Practitioners' Qualifications, Registration and Supervision Mc Laren, John Andrew Fullarton, Lex What is meant by ‘adequate supervision’ under the Tax Agent Services Act 2009 for individuals employed by a Partnership or a Company providing Tax Agent services? |
| title | What is meant by ‘adequate supervision’ under the Tax Agent Services Act 2009 for individuals employed by a Partnership or a Company providing Tax Agent services? |
| title_full | What is meant by ‘adequate supervision’ under the Tax Agent Services Act 2009 for individuals employed by a Partnership or a Company providing Tax Agent services? |
| title_fullStr | What is meant by ‘adequate supervision’ under the Tax Agent Services Act 2009 for individuals employed by a Partnership or a Company providing Tax Agent services? |
| title_full_unstemmed | What is meant by ‘adequate supervision’ under the Tax Agent Services Act 2009 for individuals employed by a Partnership or a Company providing Tax Agent services? |
| title_short | What is meant by ‘adequate supervision’ under the Tax Agent Services Act 2009 for individuals employed by a Partnership or a Company providing Tax Agent services? |
| title_sort | what is meant by ‘adequate supervision’ under the tax agent services act 2009 for individuals employed by a partnership or a company providing tax agent services? |
| topic | Tax Practitioners' Qualifications, Registration and Supervision |
| url | http://hdl.handle.net/20.500.11937/96889 |