Tax return preparer scheme permits authorised individuals to prepare and sign returns for specified classes of taxpayers under Board rules. The Board may establish a tax return preparer scheme authorising individuals to prepare and furnish tax base returns for specified classes of taxpayers; preparers must sign returns. The Scheme may set eligibility criteria, a code of conduct, duties and obligations, the period of authorisation, grounds for withdrawal, and other implementing matters. Definitions clarify that a tax return preparer is an authorised individual, the scheme is the Board's notified framework, and specified classes exclude companies and persons subject to audit under the Code.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax return preparer scheme permits authorised individuals to prepare and sign returns for specified classes of taxpayers under Board rules.
The Board may establish a tax return preparer scheme authorising individuals to prepare and furnish tax base returns for specified classes of taxpayers; preparers must sign returns. The Scheme may set eligibility criteria, a code of conduct, duties and obligations, the period of authorisation, grounds for withdrawal, and other implementing matters. Definitions clarify that a tax return preparer is an authorised individual, the scheme is the Board's notified framework, and specified classes exclude companies and persons subject to audit under the Code.
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