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Downes and Tax Agents Board (Qld)
Judgment date: 30/09/1992
Court: AATA
Judge: Presidential Member Bulley J, Members EK Christie and JD Horrigan
Citation:
(1993) 27 ATR 1014;
(1993) 30 ALD 893;
(1993) 93 ATC 2168;
Catchwords: Taxation and revenue; Tax agents; Registration of tax agents; Whether legislation sets up criteria for registration;
Taxation and revenue; Tax agents; Registration of tax agents; Whether fit and proper person to prepare income tax returns;