Case Study: Kishore v Tax Practitioners Board 2017 ATC 10-448

Running head: CASE STUDY 0
TAXATION LAW
FEBRUARY 12, 2019

CASE STUDY 1
Kishore v Tax Practitioners Board 2017 ATC 10-448
Issue
Whether conduct made violation of Section 30-10(1)? Whether written attentiveness
(alternate sanction) is suitable? Whether the registration of a tax agent is required to be
terminated? Can the accounting firm use professional code of conduct to bludgeon a
determined or motivated worker?
Rule
As per the professional code of conduct according to the section of 30-10 of the Tax Agent
Services Act 2009 (TASA), it is required by the tax agents or tax advisers to fulfil the duties.
The tax agents should act with reliability and honesty. It is also required to comply with the
taxation laws for the personal conducts. The tax agent should behave legally in best interest
of clients. The tax agent should have proper knowledge related to the services related to tax
agents. Section 30-15(2) of the Tax Agent Services Act 2009 set out the existing
authorisations at the failure to conform to the professional code of conduct. The Tribunal on
review or Board have the power to provide the written caution or/and terminate the
registration of tax agent as per section 30-30 of the Tax Agent Services Act 2009 or suspend
the registration of tax agent according to section 30-25 of Act or/and an order the tax agent as
per section 30-20 of the Act.
Further, the obligation of alternative sanctions are not to give the punishment to people. The
alternative sanction is available for the public security and keep the appropriate norms in the
administrated industries. The alternative sanction also provides to motivate the people to
follow the proper norms in the upcoming period or to motivate the others to follow these
norms (Morris, 2018). For deciding the proper sanction, the decision-makers are required to
consider the conduct’s seriousness to warrant the sanctions, the influence of proper sanctions