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<h1>Tax Return Preparer Guidelines Establish Comprehensive Standards for Professional Preparation and Compliance Practices</h1> The Tax Return Preparer Scheme, 2006 is a statutory provision establishing guidelines for tax return preparation. The scheme officially commences on December 1, 2006, and applies broadly to eligible persons, providing a framework for tax return preparation processes and standards. Its primary purpose is to regulate and standardize tax return preparation practices within the specified jurisdiction.