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http://www.tabd.gov.au/pathway.a ... 161#001/124/005/001
Fit and proper person
To be considered a fit and proper person to prepare income tax returns and transact business on behalf of taxpayers in income tax matters you must:
have the appropriate qualifications and experience (unless you were registered as a tax agent or a nominee as at 1 November 1988)
be at least 18 years of age
be of good fame, integrity and character
not have been convicted of a serious taxation offence during the previous five years, and
not be under sentence of imprisonment, including being released on parole or good behaviour for a serious taxation offence.
Regulation 156 of the Income Tax Regulations 1936 sets out the prescribed qualifications as:
an accounting degree at a university or another educational institution of an equivalent standard
a law degree with eligibility for admission as a legal practitioner
a diploma/certificate in accounting at a TAFE college, and
no formal qualifications.
degree qualified accountants and admitted lawyers require 12 months full-time (or equivalent part-time) relevant employment acquired within the last five years
applicants with university awarded post-graduate degrees and graduate diplomas in accounting, or TAFE diplomas in accounting, or other equivalent qualifications, require two years full-time (or equivalent part-time) relevant employment acquired within the last five years, and
applicants without any of the above academic qualifications require eight years full-time (or equivalent part-time) relevant employment acquired within the last 10 years. |
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大头烘焙 -- Walnut Baklava (2011-4-10) datou2z 
发表于 2009-3-16 08:52
