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Gupta and Tax Practitioners Board [2022] AATA 4226

TAXATION – application for unrestricted registration as a tax agent – Master of Business Administration (MBA) – whether MBA is relevant to the unrestricted tax agent services to which the Applicant’s application for registration relates – MBA degree and units considered as a whole – only three out of 13 units relevant – eligibility requirements not satisfied – recommendations made concerning communications by Board staff concerning eligibility requirements – Reviewable Decision affirmed


Full decision here

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