Tax Agents Manual & Bonus Toolkit

This publication deals with the Tax Agent Services Act 2009 and the fundamental changes to the law governing practice as a tax agent.

The topics covered include::

• the scope and operation of the Code of Professional Conduct
• the Tax Practitioners Board, its investigatory and sanction powers
• the civil penalty regime
• the safe harbours to avoid penalties
• entity-specific issues
• the rules for agent- client interface.

Key features:

• at-a-glance practical and concise guidance for all tax practitioners on every aspect of the regime
• detailed analysis of the important issues and practical implications
• case studies, examples, traps to avoid and tips for a smooth transition
• commentary and relevant legislation
• bonus Practitioner Toolkit containing checklists and templates that practitioners will need to ensure they comply with the requirements of the regime.