House of Representatives

Tax Agent Services Bill 2008

Explanatory Memorandum

Circulated By the Authority of the Treasurer, the Hon Wayne Swan Mp

[1]
Australian Taxation Office, Compliance Program 2006-07, Commonwealth of Australia (available at www.ato.gov.au), and as advised by the Australian Taxation Office in July 2008.

[2]
Second Reading Speech of the then Treasurer, Ben Chifley, with reference to the findings and recommendations of the Royal Commission on Taxation 1932-1934 (the Ferguson Commission).

[3]
National Review of Standards for the Tax Profession 1994, Tax Services for the Public: Report of the National Review of Standards for the Tax Profession, page 5, Australian Government Publishing Service, Canberra.

[4]
Australian Taxation Office, Compliance Program 2006-07, Commonwealth of Australia (available at www.ato.gov.au ).

[5]
Australian Taxation Office, Compliance Program 2006-07, Commonwealth of Australia (available at www.ato.gov.au ).

[6]
Australian Taxation Office, Compliance Program 2006-07, Commonwealth of Australia (available at www.ato.gov.au ).


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