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An analysis of the Tax Practitioners Board outsourcing exposure draft

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Published on 01 Feb 18 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Outsourcing and offshoring are now commonly used work practices among tax professionals. A 2013 Australian study found that 21% of all accounting firms had adopted outsourcing. This article critically examines the necessity and efficacy of the Tax Practitioners Board exposure draft practice note TPB(PN) D38/2017 as a specific practice note on tax outsourcing and offshoring in relation to the Code of Professional Conduct, which forms part of the Tax Agent Services Act 2009 (Cth). As a result of some evidence of non-compliance, it finds that the practice note is useful in highlighting to tax practitioners involved in outsourcing and offshoring what their ethical responsibilities and obligations are under the Code of Professional Conduct.

Author profiles

Silvia Caratti CTA
Silvia is an Associate Lecturer with the School of Accounting Curtin University. - Current at 14 March 2018
Prof Dale Pinto CTA-Life
Photo of author, Dale PINTO Dale is currently Professor of Taxation Law in the Curtin Law School as well as being the Chair of the Academic Board at Curtin University. Dale is the author and co-author of numerous books, refereed articles and national and international conference papers and sits on the editorial board of a number of peer-reviewed journals as well as being the Editor-in-Chief of several refereed journals. He is a member of the Board of CPA Australia and is also a Fellow of the Australian Academy of Law as well as being a Chartered Accountant, Chartered Tax Adviser and Honorary Life Member of the Tax Institute. He is also a Life Member of the Australasian Tax Teachers Association and the Australasian Law Teachers Association. Dale has been a registered tax agent for more than 25 years and was appointed by the Assistant Treasurer as one of the inaugural members of the National Tax Practitioners Board. He is a current member of the Board of Taxation’s Special Advisory Panel and the ATO’s Tax Technical Panel as well as the Chamber of Commerce and Industry’s Economic Development Forum in WA. Dale is a member of the Tertiary Education and Quality Standards Agency (TEQSA) Expert Panel in Accounting, Taxation and International Education. - Current at 13 August 2019
Click here to expand/collapse more articles by Dale PINTO.
Glennda Scully
Glenda is a Professor with the School of Accounting Curtin University.
Current 1 February 2018
Brian Perrin
Brian is a Senior Lecturer with the School of Accounting Curtin University.
Current 1 February 2018

 

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