We keep a list of current tax agents and key office holders. This list keeps track of organisations and people that have tax agent status.
Our account managers are responsible for this list.
Declining your tax agent application
We may decline your application for tax agent status. This could happen if you or a key office holder:
- are an undischarged bankrupt
- are a company under liquidation, voluntary administration or receivership
- are not allowed to be a company director by the Registrar of Companies
- have a criminal offence or unsatisfactory compliance record
- may affect the integrity of the tax system.
Removal from the tax agent list
We will try to resolve any issues that affect your ability to be a tax agent. However, the Commissioner can decide to remove you from the tax agents list.
A formal review and assessment may take place when an issue is found.
Approved advisor groups
Approved advisor groups give tax advice and follow a certain code of conduct. The groups are approved by the Commissioner. They meet requirements under section 20B(5) of the Tax Administration Act 1994.
The organisations that have approved advisor group status are:
- The New Zealand Institute of Chartered Accountants.
- Accountants and Tax Agents Institute of New Zealand.
- CPA Australia.
- Chartered Accountants Australia and New Zealand.
Tax advisors in approved advisor groups can claim the right of non-disclosure on behalf of a taxpayer.