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?

QR Code

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...

Full description

Bibliographic Details
Main Authors:	Mc Laren, John Andrew, Fullarton, Lex
Format:	Conference Paper
Language:	English
Published:	Australasian Tax Teachers Association 2025
Subjects:	Tax Practitioners' Qualifications, Registration and Supervision
Online Access:	http://hdl.handle.net/20.500.11937/96889

Similar Items

Zone Tax Offset: Submission no.1 and Response no. DR 102
by: Fullarton, Lex
Published: (2019)

Tax Zone Rebate: Explanatory memorandum. Submission to the Australia's Future Tax System Review
by: Fullarton, Lex
Published: (2010)

In the zone: tax relief for the Australian bush
by: Fullarton, Lex, et al.
Published: (2019)

Tax Evasion, Tax Avoidance and Tax Planning in Australia: The participation in mass-marketed tax avoidance schemes in the Pilbara region of Western Australia in the 1990s
by: Fullarton, Alexander
Published: (2009)

Tax Accounting for Livestock: How they got it wrong
by: Fullarton, Lex, et al.
Published: (2023)

Tax Accounting for The Renewable Energy (Electricity) Act 2000: A Tax by Any Other Name Would Smell as Sweet
by: Fullarton, Lex, et al.
Published: (2024)

Tax Accounting for Livestock: Mother or meat/Capital or revenue?
by: Fullarton, Lex, et al.
Published: (2021)

Tax Accounting for Livestock: Mother or Meat/Capital or Revenue?
by: Fullarton, Lex, et al.
Published: (2020)

A Tale of Two Taxes: Clean Energy Act 2011 (Cth) V Renewable Energy (Electricity) Act 2000 (Cth)
by: Fullarton, Lex
Published: (2019)

A Synopsis of Tax Accounting and Livestock in Australia: Insights from the Wade Case
by: Fullarton, Lex, et al.
Published: (2024)

Tax and the Electric Car: An Australian case study
by: Fullarton, Alexander
Published: (2018)

An examination of the ethical influences on the work of tax practitioners
by: Frecknall-Hughes, Jane, et al.
Published: (2017)

Semi-supervised Learning for Medical Image Segmentation
by: Li, Ruizhe
Published: (2023)

A study on factors that influence the collected indirect tax in Malaysia (service tax) / Tengku Ismail Tengku Ibrahim
by: Tengku Ibrahim, Tengku Ismail
Published: (2011)

From good and service tax (GST) to sales and service tax (SST) / Shamsinar Rahman...[et.al.]
by: Rahman, Shamsinar, et al.
Published: (2019)

Influence of supervisory relationship and supervision contextual factors on supervision outcomes among trainee counsellors
by: Ghazali, Nor Mazlina
Published: (2015)

Participation of Vocational Trainees in a Supervised Work Experience and the Acquisition of Employability Skills
by: Syed Sofian, Sharifah Kamaliah
Published: (2008)

Goods and services tax (GST) on construction capital cost and housing property price
by: Zainal, Rozlin, et al.
Published: (2016)

Auditor-provided tax services and stock price crash risk
by: Habib, A., et al.
Published: (2015)

Import tax compliance: a study of customs agents in Malaysia utilising the theory of planned behaviour
by: Mohamed, Mirza Bin
Published: (2016)

Forecasting the service tax revenue collected in Malaysia / Nur Eleena Hamdan
by: Hamdan, Nur Eleena
Published: (2015)

The growth effects of tax rates in the OECD
by: Gemmell, Norman, et al.
Published: (2014)

Understanding tax morale and tax compliance of owner-managers of small companies
by: Yucedogru, Recep
Published: (2016)

Editorial: Tax and the biosphere
by: Fullarton, Lex
Published: (2024)

Determinants of Tax Haven Utilization: Evidence from Australian Firms
by: Taylor, Grantley, et al.
Published: (2014)

Essays on Chinese corporate tax avoidance
by: Lin, Jue
Published: (2018)

Impact of trade liberalization on tax revenues and tax structures in developing countries
by: Karimi, Mohammad
Published: (2016)

Impact of goods and services tax and redistribution among households in Malaysia
by: Syeddin, Siti Nur'amalina
Published: (2020)

The perception of taxpayers towards implementation of Goods and Services Tax (GST) : A case study in Selangor and Perak / Amirul Che Hashim and Nurul Syazwani Salleh
by: Che Hashim, Amirul, et al.
Published: (2014)

Corporate tax & Corporate Social Responsibility, A Smear Connection
by: Bui, Thanh Giang
Published: (2008)

A Tale of Two Taxes: CLEAN ENERGY ACT 2011 (Cth) v RENEWABLE ENERGY (ELECTRICITY) ACT 2000 (Cth)
by: Fullarton, Alexander
Published: (2019)

Indicators of tax morale: an exploratory study
by: McKerchar, Margaret, et al.
Published: (2013)

TAX INCENTIVES IN FOREIGN DIRECT INVESTMENT IN CHINA AND THE IMPACT OF CHINAS NEW ENTERPRISES INCOME TAX LAW 2008
by: ZHANG, Xi yao
Published: (2008)

Individual tax fairness in developing country: perceptions among Malaysian tax professionals / Azwanis Azemi
by: Azemi, Azwanis
Published: (2020)

Corporate governance and tax strategies in Chinese listed firms
by: Ying, Tingting
Published: (2015)

Groupwise registration of aerial images
by: Arandjelovic, O., et al.
Published: (2015)

Tax Accounting and Livestock in Australia
by: Fullarton, Lex, et al.
Published: (2024)

The role of tax agents is sustaining the Malaysian tax system
by: Isa, Khadijah, et al.
Published: (2014)

The role of tax agents is sustaining the Malaysian tax system
by: Mohd. Isa, Khadijah, et al.
Published: (2014)

Implementation of Goods and Services Tax (GST): a study on perspective and spending habits among students / Nur Athirah Ismadi
by: Ismadi, Nur Athirah
Published: (2019)