Authority for Agent ' where now?

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Rebecca Benneyworth moves the 64-8's debate on further, by reviewing the appointment and authorisation of agents in the US and Australia.

Comments posted on my article last week on 64-8's made depressing reading. Many practitioners have clearly spent a great deal of time trying to 'jump through the hoops' and get themselves authorised to act for clients, and the postings highlighted several key problem areas with the current system of authorisation. There were also some interesting suggestions.

To move the debate on further, I have reviewed the appointment and authorisation of agents in the US and Australia. I have done so with no particular knowledge of the tax systems in those countries, merely by visiting the relevant websites as a novice taxpayer. Is there anything that we can lea...

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