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"Regulation of tax agents in Australia"   flag 

(2014) 12 (2) E-Journal of Tax Research 335
Walpole, Michael; Salter, David
E-Journal of Tax Research
Australia

Legislation Cited

Legislation Name Provision
Tax Agent Services Bill 2008 (Cth)
Income Tax Assessment Act 1936 (Cth) s353
Taxation Administration Act 1953 (Cth)
Tax Agent Services Act 2009 (Cth) s90.5, s90.10

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
"An Empirical Investigation of Factors Influencing Tax Practitioner Compliance" (1991) 13 (2) Journal of the American Taxation Association 3046 Journal of the American Taxation Association circa 1991 1
"Expert intermediaries and legal compliance: the case of tax preparers" (1991) 34 Journal of Law and Economics 205 Journal of Law and Economics United States circa 1991 HeinOnline flag 3
"Law, Culture, and Anthropology: On the Hopes and Limits of Comparative Tax" (2005) 18 Canadian Journal of Law and Jurisprudence 119 Canadian Journal of Law and Jurisprudence Canada circa 2005 HeinOnline / LexisNexis flag 1
Kyles v Whitley 514 US 419; 131 L Ed 2d 490; 115 SCt 1555; 107 Idaho 108 United States Supreme Court United States 19 Apr 1995 WorldLII flag 539
Ludekens v Commissioner of Taxation [2014] HCATrans 86 High Court of Australia Australia - Commonwealth 11 Apr 2014 AustLII flag 1
See, FCT v Ludekens [2013] FCA 142; [2013] FCAFC 100 Federal Court of Australia Australia - Commonwealth circa 2013 AustLII flag 3
33 Idaho 34 33 Idaho 34; 924 FSupp 539 United States - Idaho circa 2005 flag 113
35 Idaho 36 35 Idaho 36 United States - Idaho circa 2005 flag 116
41 Idaho 42 41 Idaho 42 United States - Idaho circa 2005 flag 86
46 Idaho 47 46 Idaho 47 United States - Idaho circa 2005 flag 80
48 Idaho 49 48 Idaho 49 United States - Idaho circa 2005 flag 69
50 Idaho 51 50 Idaho 51 United States - Idaho circa 2005 flag 65
54 Idaho 342 54 Idaho 342 United States - Idaho circa 2005 flag 1
68 Idaho 69 68 Idaho 69 United States - Idaho flag 38
96 Idaho 97 96 Idaho 97 United States - Idaho flag 22
103 Idaho 351 103 Idaho 351 United States - Idaho circa 2005 flag 1
119 Idaho 120 119 Idaho 120 United States - Idaho circa 2005 flag 24

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