Section 20

Licensing of tax agents 

(1) The Commissioner shall issue a licence to an applicant under section 19 if the applicant is a fit and proper person to prepare tax returns, notices of objection, or otherwise transact business with the Commissioner under a tax law on behalf of a taxpayer.

(2) The Commissioner shall issue a licence to a partnership under section 19 if––

• (a) a partner in the partnership or an employee of the partnership is a fit and proper person to prepare tax returns, notices of objection and transact business with the Commissioner on behalf of a taxpayer; and
• (b) every partner in the partnership is of good character and integrity.

(3) The Regulations under this Act may provide for guidelines for determining whether or not a person is a fit and proper person to prepare tax returns, notices of objection, or transact business with the Commissioner on behalf of taxpayers.

(4) The licence issued to a tax agent shall be valid until it is cancelled under section 22.

(5) The Commissioner shall notify in writing an applicant under section 19 of the decision on the application.

(6) The Commissioner may, from time to time, publish, a list of persons issued with licenses to act or operate as tax agents.

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