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Monday, 24 May 1965

Senator HENTY (Tasmania) (Minister for Civil Aviation) . - The Tax Agents Board, to which the honorable senator refers, is not subject to the Commissioner of Taxation. The Income Tax and Social Services Contribution Assessment Act provides - . . each Board shall consist of three members who shall be -

(a)   the officer for the time being performing the duties of Accountant at the Commonwealth Sub-Treasury in the State, who shall be the Chairman of the Board;

(b)   the officer for the time being performing the duties of Commonwealth Chief Auditor for the State, or such substitute for that officer as the GovernorGeneral at any time appoints; and

(c)   a person appointed by the GovernorGeneral.

Regarding the right of appeal it provides -

Where the registration of a tax agent is cancelled, an appeal shall lie to a County Court, District Court, or Local Court of Full Jurisdiction, or a Court of Requests constituted by a barrister, solicitor, attorney or proctor of any State. . .

I think that what the honorable senator is looking for is a right of appeal to a court, as in the case of customs agents.

Bill agreed to.

Bill reported without amendment; report adopted.

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