Russell Smith & The Tax Practioners Board


Tax Practitioner Board

Russell Smith was an inaugural member of the Tax Practitioners Board appointed in October, 2009 and finished his 3rd term in July 2017. To date he has been the only BAS Agent practitioner on the Board.

The Board performs a variety of statutory functions, including:

•administering the system for the registration of Tax agents and BAS agents;

•determining applications for registration;

•investigating conduct that may breach the Tax Agent Services Act 2009, including non-compliance with the Code of Professional Conduct and breaches of the civil penalty provisions;

•imposing administrative sanctions for non-compliance with the Code of Professional Conduct; and

•issuing guidelines on relevant matters.

Russell served on several board committees including compliance, agent conduct, registrations, education and continuing professional development. Russell was also active in speaking presentations at various venues and events throughout Australia.