000			01400nab a2200217 c 4500
999			_c145438 _d145438
003			ES-MaIEF
005			20220218103936.0
007			ta
008			220217t2021 at ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_951085 _aWoellner, Robin H.
245		0	_aTASA and the life-cycle of a tax practitioner _bcurrent law and proposed reform _c Robin Woellner
260			_c2021
500			_aResumen.
520			_aThis article reviews the "life-cycle" of the registered tax agent from registration to the termination of registration. It critically examines the operation of the Tax Agents Services Act 2009 and associated administrative rules, teasing out the practical implications of the regulatory framework and the manner in which it is administered. The article undertakes this review through thorough examination of recent important cases and tribunal reviews and draws all this together in the form of recommendations and guidance for practitioners, at the same time as flagging areas in which the administration of this critical professional service will continue to develop.
650		4	_aASESORES FISCALES _931098
650		4	_aAUDITORIA FISCAL _932216
650		4	_aAUSTRALIA _932206
773	0		_9166515 _oOP 1867/2021/3 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _gv. 36, n. 3, 2021, p. 443-514
942			_cART