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[其他信息] Three Wise Monkeys [复制链接]

发表于 2012-10-1 15:33 |显示全部楼层
此文章由 3IX37 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 3IX37 所有!转贴必须注明作者、出处和本声明,并保持内容完整
本帖最后由 3IX37 于 2012-10-1 20:25 编辑

After two Federal Court cases penalised unregistered tax agents who provided tax return services and one Tribunal case where deregistered a tax agent for preparing fraudulent returns, the Chair of the Tax Practitioner Board (TPB) on 20 Sep 2012 issued a message via its website and affirmed the courts’ decisions and issued two exposure drafts to reiterate the code of professional conduct and explain how the reasonable care should be taken to find out the facts from clients and to apply tax law correctly.

It seems ATO has raised its battle flag toward those three wise monkeys. The behaviour of “see no evil, say no evil, hear no evil” will be penalised. The message from both ATO and TPB is, for a monkey, the best thing it can get is only a peanut, and this will be followed by a whip.
  
Reference:
http://www.tpb.gov.au/TPB/Publications_and_legislation/Board_policies_and_explanatory_information/TPB/Publications_and_legislation/0063_Exposure_Drafts.aspx
http://www.austlii.edu.au/au/cases/cth/AATA/2012/615.html
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