International Experience of Importance to New Zealand Business – Part 5: Tax Preparers, Penalties and Ethics
Current Taxation, Vol. 37, pp. 116-117, 1993
2 Pages Posted: 1 Apr 2010 Last revised: 17 Apr 2015
Date Written: 1993
Abstract
Legislation regulating tax preparers has seen little attention in New Zealand, but this is not the case in Australia and the USA. In Australia is obligatory for those who professionally prepare tax returns to be registered as tax agents. In both countries – the USA and Australia – tax preparers can be held liable for preparing incorrect tax returns.
Keywords: International tax law, Business law, Tax return preparation, Tax preparers
JEL Classification: K33, K34
Suggested Citation: Suggested Citation
Prebble KC, John, International Experience of Importance to New Zealand Business – Part 5: Tax Preparers, Penalties and Ethics (1993). Current Taxation, Vol. 37, pp. 116-117, 1993, Available at SSRN: https://ssrn.com/abstract=1582277
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.