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View the report as a single document - (PDF 106KB)

View the report as separate downloadable parts:

Membership of Committee	(PDF 10KB)
Chapter 1	(PDF 26KB)
Conduct of the inquiry The bill Previous consultation on drafts of the bill Comment of Scrutiny of Bills Committee
Chapter 2 - Issues raised about the bill	(PDF 64KB)
The meaning of ‘relying on the service’ The definition of ‘BAS service’ Requirements for registration Concerns of R&D consultants and quantity surveyors Meaning of ‘supervision and control’ Meaning of ‘reasonable care’ in the code of conduct Termination of registration on death Confidentiality of clients’ information The Tax Practitioners Board Investigations by the Tax Practitioners Board ‘Safe harbour’ provisions Recognition of BAS agent associations Role of the explanatory memorandum Education Professional indemnity insurance General committee comment
APPENDIX 1 - Submissions Received	(PDF 8KB)
APPENDIX 2 - Public Hearing and Witnesses	(PDF 7KB)

For further information, contact:

Committee Secretary
Senate Standing Committee on Economics
PO Box 6100
Parliament House
Canberra ACT 2600
Australia

Phone:	+61 2 6277 3540
Fax:	+61 2 6277 5719
Email:	economics.sen@aph.gov.au

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