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    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?

    96653.pdf (279.5Kb)
    Access Status
    Open access
    Authors
    Mc Laren, John Andrew
    Fullarton, Lex
    Date
    2025
    Type
    Conference Paper
    
    Metadata
    Show full item record
    Citation
    Mc Laren, J.A. and Fullarton, A. 2025. 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? In: 36th Australasian Tax Teachers Association Annual Conference, 15th Jan 2025, Canberra ACT Australia.
    Source Title
    https://www.atta.network/conferences
    Source Conference
    36th Australasian Tax Teachers Association Annual Conference
    Faculty
    Faculty of Business and Law
    School
    Curtin Law School
    URI
    http://hdl.handle.net/20.500.11937/96889
    Collection
    • Curtin Research Publications
    Abstract

    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.

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