Treasury & financeAgency
Tax Agents' Boards
1943 – 1 March 2010
Boards in each state that registered tax agents and could investigate, suspend or cancel their registration, regulating who could prepare income tax returns for a fee.
How it came into existence
Constituted under Part VIIA of the Income Tax Assessment Act 1936, inserted in 1943, which required people preparing income tax returns for a fee to be registered by the Tax Agents' Board in their state.
Legislation: Income Tax Assessment Act 1936 (Part VIIA)
How it ended
Abolished on 1 March 2010 when the Tax Agent Services Act 2009 commenced; regulation of tax agents passed to the national Tax Practitioners Board.
- Registration and discipline of tax agents
Main functions
- Registration of tax agents
- Investigation of the conduct of tax agents
- Suspension and cancellation of registration
- Determination of applications by prospective agents
Where it sits
Last in the portfolio of Department of the Treasury.
Lineage
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Sources
Some dates or links for this organisation are not fully confirmed. Corrections are welcome.