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A design feature of the Tax Agent Services Act could see practitioners face registration termination by the Tax Practitioners Board without being told they were being investigated, a senior practitioner has warned.
Thomson Geer partner Arthur Athanasiou believes that while practitioners might be aware that the TPB must notify the agent in writing if it decides to investigate them under subsection 60-95(2) of the TASA, practitioners might not be aware of a note in section 60-125 which lists out outcomes of investigations.
Read more at the Accountants Daily.