The decision concerned whether amended assessments could be set aside because
the Commissioner had used information from a third party who had allegedly
stolen it, giving rise to conscious maladministration in making assessments.
The Full Federal Court held that the issue of assessments under s167 of ITAA
1936 was not attended by conscious maladministration. Even if the information
had been reasonably suspected of having been illegally obtained, its receipt was
within the ambit of s 263 of ITAA 1936 and its use was for a legitimate purpose
under the taxation laws. Using the information was conscientious administration
of the taxation laws. The ATO agrees.
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.
MINIMUM REQUIREMENTS TO REGISTER
The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.