Tax agent status

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col-bg-sub-menu"> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Situations</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā āhuatanga</span> </div> <a href="/web/20240516035114/https://www.ird.govt.nz/situations/i-am-going-overseas" aria-label="I am going overseas"> <span>I am going overseas</span> <span class="tereo" aria-hidden="true" lang="mi">Kei te haere ahau ki tāwāhi</span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/situations/i-received-an-income-tax-assessment" aria-label="I received an income tax assessment"> <span>I received an income tax assessment</span> <span class="tereo" aria-hidden="true" lang="mi">I whiwhi i ahau tētahi aromatawai tāke moni whiwhi</span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/situations/unable-to-pay-my-tax-debt" aria-label="I'm struggling to file and pay my tax"> <span>I'm struggling to file and pay my tax</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> </section> <div class="more-link-border"> <a href="/web/20240516035114/https://www.ird.govt.nz/situations" class="more-link" aria-label="More situations">More situations <i class="fas fa-arrow-right"></i></a> </div> </div> </div> </div> <div class="megamenu-item col-xs-12 col-sm-4 col-md-4 menu-tab" data-index="1"> <button type="button" class="megamenu-first-level" aria-expanded="false"> <div class="menu-item"> <span>Business and organisations</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā pakihi me ngā whakahaere</span> </div> </button> </div> <div class="megamenu-sub-menu-content mega-menu-subitems-root-1" data-index="1"> <div class="row"> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Popular pages</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā wharangi rongonui</span> </div> <a href="/web/20240516035114/https://www.ird.govt.nz/covid-19" aria-label="Covid-19 Businesses and organisations"> <span>Covid-19 Businesses and organisations</span> <span class="tereo" aria-hidden="true" lang="mi">KOWHEORI-19 Ngā pakihi me ngā whakahaere</span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/income-tax-for-companies/file-a-companies-income-tax-return-ir4" aria-label="File a companies income tax return - IR4"> <span>File a companies income tax return - IR4</span> <span class="tereo" aria-hidden="true" lang="mi">Te tuku i tētahi puka tāke moni whiwhi kamupene - IR4</span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/maori" aria-label="Māori"> <span>Māori</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/roles/not-for-profits-and-charities" aria-label="Not-for-profits and charities"> <span>Not-for-profits and charities</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/employing-staff/deductions-from-income/deductions-from-salary-and-wages/work-out-paye-deductions-from-salary-or-wages" aria-label="PAYE calculator to work out salary and wage deductions"> <span>PAYE calculator to work out salary and wage deductions</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/property" aria-label="Property"> <span>Property</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā rawa</span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/managing-my-tax/ird-numbers" aria-label="IRD numbers"> <span>IRD numbers</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tau IRD</span> </a> </section> <div class="more-link-border"> <a href="/web/20240516035114/https://www.ird.govt.nz/business-and-organisations" class="more-link" aria-label="More business and organisations">More business and organisations <i class="fas fa-arrow-right"></i></a> </div> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Income tax</span> <span class="tereo" aria-hidden="true" lang="mi">Te tāke moni whiwhi</span> </div> <a href="/web/20240516035114/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/types-of-business-income" aria-label="Types of business income"> <span>Types of business income</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā momo moni whiwhi pakihi</span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/tax-rates-for-businesses" aria-label="Tax rates for businesses"> <span>Tax rates for businesses</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā pāpātanga tāke mō te pakihi</span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/balance-dates" aria-label="Balance dates"> <span>Balance dates</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā rā mutunga tau pūtea</span> </a> </section> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>GST</span> <span class="tereo" aria-hidden="true" lang="mi">Tāke hokohoko (GST)</span> </div> <a href="/web/20240516035114/https://www.ird.govt.nz/gst/charging-gst" aria-label="Charging GST"> <span>Charging GST</span> <span class="tereo" aria-hidden="true" lang="mi">Te uta i te tāke hokohoko</span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/gst/claiming-gst" aria-label="Claiming GST"> <span>Claiming GST</span> <span class="tereo" aria-hidden="true" lang="mi">Te kerēme tāke hokohoko</span> </a> </section> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Employing staff </span> <span class="tereo" aria-hidden="true" lang="mi">Te tuku mahi ki ngā kaimahi</span> </div> <a href="/web/20240516035114/https://www.ird.govt.nz/employing-staff/register-as-an-employer" aria-label="Register as an employer"> <span>Register as an employer</span> <span class="tereo" aria-hidden="true" lang="mi">Te rēhita hei kaituku mahi</span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/employing-staff/paying-staff" aria-label="Paying staff"> <span>Paying staff</span> <span class="tereo" aria-hidden="true" lang="mi">Utu kaimahi</span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/employing-staff/payday-filing" aria-label="Payday filing"> <span>Payday filing</span> <span class="tereo" aria-hidden="true" lang="mi">Te tāpaetanga rā utu</span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/employing-staff/deductions-from-income" aria-label="Deductions from income"> <span>Deductions from income</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tangohanga mai i ngā moni whiwhi</span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/kiwisaver/kiwisaver-employers" aria-label="KiwiSaver for employers"> <span>KiwiSaver for employers</span> <span class="tereo" aria-hidden="true" lang="mi">Te KiwiSaver mō ngā kaituku mahi</span> </a> </section> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>International</span> <span class="tereo" aria-hidden="true" lang="mi">Tāwāhi</span> </div> <a href="/web/20240516035114/https://www.ird.govt.nz/international-tax/business" aria-label="International tax for business"> <span>International tax for business</span> <span class="tereo" aria-hidden="true" lang="mi">Te tāke aowhānui mō ngā pakihi</span> </a> </section> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 col-bg-sub-menu"> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Situations</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā āhuatanga</span> </div> <a href="/web/20240516035114/https://www.ird.govt.nz/situations/i-am-starting-a-new-business" aria-label="I am starting a new business"> <span>I am starting a new business</span> <span class="tereo" aria-hidden="true" lang="mi">Kei te tīmata au i tētahi pakihi hou</span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/situations/i-am-going-to-employ-someone" aria-label="I am going to employ someone"> <span>I am going to employ someone</span> <span class="tereo" aria-hidden="true" lang="mi">Kei te tuku mahi ahau ki tētahi tangata</span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/situations/my-business-is-making-a-loss" aria-label="My business is making a loss"> <span>My business is making a loss</span> <span class="tereo" aria-hidden="true" lang="mi">Kei te hapa taku pakihi</span> </a> </section> <div class="more-link-border"> <a href="/web/20240516035114/https://www.ird.govt.nz/situations" class="more-link" aria-label="More situations">More situations <i class="fas fa-arrow-right"></i></a> </div> </div> </div> </div> <div class="megamenu-item col-xs-12 col-sm-4 col-md-4 menu-tab" data-index="2"> <button type="button" class="megamenu-first-level" aria-expanded="false"> <div class="menu-item"> <span>Intermediaries and others</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā takawaenga me ētahi atu</span> </div> </button> </div> <div class="megamenu-sub-menu-content mega-menu-subitems-root-2" data-index="2"> <div class="row"> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Intermediaries</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā takawaenga</span> </div> <a href="/web/20240516035114/https://www.ird.govt.nz/topics/intermediaries/becoming-an-intermediary" aria-label="Becoming an intermediary"> <span>Becoming an intermediary</span> <span class="tereo" aria-hidden="true" lang="mi">Te tū hei takawaenga</span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/topics/intermediaries/getting-authority-to-act" aria-label="Getting authority to act"> <span>Getting authority to act</span> <span class="tereo" aria-hidden="true" lang="mi">Te whiwhi whakamanatanga</span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/managing-my-tax/getting-someone-to-act-on-my-behalf/executive-office-holders" aria-label="Executive office holders"> <span>Executive office holders</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā kaipupuri tūnga whakahaere</span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/topics/intermediaries/linking-client-accounts" aria-label="Linking client accounts"> <span>Linking client accounts</span> <span class="tereo" aria-hidden="true" lang="mi">Te honohono pūkete kiritaki</span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/managing-my-tax/getting-someone-to-act-on-my-behalf/nominated-person" aria-label="Nominated person"> <span>Nominated person</span> <span class="tereo" aria-hidden="true" lang="mi">Te tangata kua whakaingoatia</span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/topics/intermediaries/tax-pooling" aria-label="Tax pooling"> <span>Tax pooling</span> <span class="tereo" aria-hidden="true" lang="mi">Te whakarōpū tāke</span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/topics/intermediaries/gateway-services" aria-label="Gateway services"> <span>Gateway services</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> </section> <div class="more-link-border"> <a href="/web/20240516035114/https://www.ird.govt.nz/intermediaries-and-others" class="more-link" aria-label="More intermediaries and others">More intermediaries and others <i class="fas fa-arrow-right"></i></a> </div> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Tax agents</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā māngai tāke</span> </div> <a href="/web/20240516035114/https://www.ird.govt.nz/about-us/publications/newsletters-bulletins/agents-answers" aria-label="Agents answers"> <span>Agents answers</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā Whakautu Māngai</span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/roles/tax-agents/tax-agent-status" aria-label="Tax agent status"> <span>Tax agent status</span> <span class="tereo" aria-hidden="true" lang="mi">Te tūnga māngai tāke</span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/topics/intermediaries/extension-of-time-arrangements" aria-label="Extension of time arrangements"> <span>Extension of time arrangements</span> <span class="tereo" aria-hidden="true" lang="mi">Te whakaroa i ngā whakaritenga wā</span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/roles/tax-agents/managing-consolidated-groups" aria-label="Managing consolidated groups"> <span>Managing consolidated groups</span> <span class="tereo" aria-hidden="true" lang="mi">Te whakahaere rōpū tōpū</span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/roles/tax-agents/individual-income-tax-for-clients-of-agents" aria-label="Income tax for individual clients of tax agents"> <span>Income tax for individual clients of tax agents</span> <span class="tereo" aria-hidden="true" lang="mi">Te tāke moni whiwhi mā ngā kiritaki takitahi a ngā takawaenga</span> </a> <a href="https://web.archive.org/web/20240516035114/https://www.ird.govt.nz/index/news#sort=%40irscnewspubdate%20descending&numberOfResults=25&f:@computedz95xrole=[Tax%20agents]" aria-label="News updates for tax agents"> <span>News updates for tax agents</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> </section> <div class="more-link-border"> <a href="/web/20240516035114/https://www.ird.govt.nz/roles/tax-agents" class="more-link" aria-label="More tax agents">More tax agents <i class="fas fa-arrow-right"></i></a> </div> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 "> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Digital service providers</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā kaiwhakarato ratonga matihiko</span> </div> <a href="/web/20240516035114/https://www.ird.govt.nz/digital-service-providers/guides-and-docs/getting-started-guide" aria-label="Getting started guide"> <span>Getting started guide</span> <span class="tereo" aria-hidden="true" lang="mi"></span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/digital-service-providers/guides-and-docs/about-the-developer-portal" aria-label="About the developer portal"> <span>About the developer portal</span> <span class="tereo" aria-hidden="true" lang="mi">Mō te tomokanga kaiwhakawhanake</span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/digital-service-providers/guides-and-docs/gws-architecture" aria-label="Gateway services architecture"> <span>Gateway services architecture</span> <span class="tereo" aria-hidden="true" lang="mi">Te hanganga ratonga tomokanga</span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/digital-service-providers/services-catalogue" aria-label="Services catalogue"> <span>Services catalogue</span> <span class="tereo" aria-hidden="true" lang="mi">Te putumōhio ratonga</span> </a> </section> <div class="more-link-border"> <a href="/web/20240516035114/https://www.ird.govt.nz/digital-service-providers" class="more-link" aria-label="More digital service providers">More digital service providers <i class="fas fa-arrow-right"></i></a> </div> </div> <div class="col-sub-menu col-xs-12 col-sm-3 col-md-3 col-bg-sub-menu"> <section tabindex="-1" class="content"> <div class="sub-menu-heading"> <span>Roles</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tūranga</span> </div> <a href="/web/20240516035114/https://www.ird.govt.nz/roles/tax-agents" aria-label="Tax agents"> <span>Tax agents</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā māngai tāke</span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/roles/bookkeepers" aria-label="Bookkeepers"> <span>Bookkeepers</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā kaikaute</span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/roles/paye-intermediaries" aria-label="PAYE intermediaries"> <span>PAYE intermediaries</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā takawaenga PAYE</span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/roles/payroll-bureaus" aria-label="Payroll bureaus"> <span>Payroll bureaus</span> <span class="tereo" aria-hidden="true" lang="mi">Ngā tari ripanga utu kaimahi</span> </a> <a href="/web/20240516035114/https://www.ird.govt.nz/roles/other-representatives" aria-label="Other representatives"> <span>Other representatives</span> <span class="tereo" aria-hidden="true" lang="mi">Ētahi atu māngai</span> </a> </section> </div> </div> </div> </div> </div> </div> </nav> 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lang="mi">Te tūnga māngai tāke</span> Tax agent status </h1> </div> </div> </div> </div> </div> <div id="content" style="min-height: 155px;" tabindex="-1"> <div class="container"> <div class="component container"> <div class="component-content"> <div class="row component column-splitter"> <div class="col-md-3"> <div class="component row-splitter"> <div class="container-fluid"> <div class="row">  <div class="component-content"> <div class="left-hand-nav-block sidebar"> <div class="secondary-nav"> <div class="mobile-left-hand-nav-header"> <a href="/web/20240516035114/https://www.ird.govt.nz/roles" class="parent-page"> Roles </a> <button class="nav-toggle" aria-controls="secondary-nav" aria-expanded="false" aria-label="Open Roles section menu"></button> </div> <nav id="secondary-nav" aria-hidden="false"> <a title="Roles" href="/web/20240516035114/https://www.ird.govt.nz/roles" class="left-head-nav-header"> Roles </a> <ul class="list-unstyled" id="ir-left-hand-nav"> <li class="rel-level1 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href="/web/20240516035114/https://www.ird.govt.nz/roles/tax-agents/managing-consolidated-groups"> Managing consolidated groups </a> </li> <li class="rel-level2 "> <a title="Financial transfers" href="/web/20240516035114/https://www.ird.govt.nz/roles/tax-agents/managing-financial-transfers"> Financial transfers </a> </li> <li class="rel-level2 "> <a title="Register for StationeryXpress" href="/web/20240516035114/https://www.ird.govt.nz/roles/tax-agents/register-for-stationeryxpress"> Register for StationeryXpress </a> </li> <li class="rel-level2 "> <a title="Self-calculate IR56 PAYE" href="/web/20240516035114/https://www.ird.govt.nz/roles/tax-agents/self-calculate-ir56-paye"> Self-calculate IR56 PAYE </a> </li> <li class="rel-level2 "> <a title="Unfiled returns report" href="/web/20240516035114/https://www.ird.govt.nz/roles/tax-agents/unfiled-returns-report"> Unfiled returns report </a> </li> <li class="rel-level2 "> <a title="Managing client mail subscriptions and alerts" href="/web/20240516035114/https://www.ird.govt.nz/roles/tax-agents/managing-client-mail-subscriptions-and-alerts-ta"> Managing client mail subscriptions and alerts </a> </li> <li class="rel-level2 active"> <a title="Tax agent status" href="/web/20240516035114/https://www.ird.govt.nz/roles/tax-agents/tax-agent-status"> Tax agent status </a> </li> <li class="rel-level2 "> <a title="Account manager service" href="/web/20240516035114/https://www.ird.govt.nz/roles/tax-agents/account-manager-service"> Account manager service </a> </li> </ul> </li> </ul> </nav> </div> </div> </div>  </div> </div> <div class="container-fluid"> <div class="row"> </div> </div> </div> </div> <div class="col-md-8 col-full-width content-padding"> <div class="component row-splitter"> <div class=" title-in-mobile container-fluid"> <div class="row"> </div> </div> </div> <div class="component container"> <div class="component-content"> </div> </div> <div class="component container no-padding" id="main-content"> <div class="component-content"> <div class="component container no-padding"> <div class="component-content"> <div class="component content"> <div class="component-content"> </div> </div> <div class="component content"> <div class="component-content"> <div class="field-content"><p>If you are a tax agent or intermediary, you play an important role in administering the tax system.</p> <p>Our relationship with you is very important. The advice and assistance you give your clients will significantly influence their tax compliance.</p> <p>Because of this we, and the New Zealand public, trust you to uphold the integrity of the tax system.</p> <h2>Declining a tax agent application or removing an existing agent from the tax agent list</h2> <p>We may decline an application from someone wanting to be a tax agent, or remove an existing agent from the tax agent list if we think that person poses a risk to the integrity of the tax system. This includes the listed tax agent or key office holder. </p> <p>Some of the issues we may consider include (but are not limited to):</p> <ul> <li>criminal offending</li> <li>dishonest behaviour</li> <li>failure to comply with personal tax obligations</li> <li>breaching client confidentiality</li> <li>serious or repeated performance issues.</li> </ul> <p>We will work with you to sort out any issues affecting your ability to be a tax agent, but we can decide to refuse registration or remove your agent status if we consider you pose a risk.  Any steps we take will follow the Tax Administration Act 1994.</p></div> </div> </div> <div class="component container no-padding"> <div class="component-content"> <div class="component row-splitter"> <div class="container-fluid"> <div class="row"> <div class="component row-splitter"> <div class="container-fluid"> <div class="row">  <section class="component vignette"> <div class="vignette__content"> <span class="vignette__header">Example: Personal tax obligations</span> <div> <div class="vignette__text"> <p> <p>Mikaere has been a tax agent for 15 years with a growing client base. She has always provided an excellent service to her clients.</p> <p>She recently broke up with her partner, and as part of the division of relationship property she bought her ex-partner’s share in their family home. This has placed tremendous financial pressure on her. As a result, she has not paid an amount of income tax for the past tax year despite the due date passing.</p> <p>Mikaere has frequent catch-ups with her account manager. At the most recent catch-up her account manager asks her about the debt. She explains her circumstances - she cannot pay the debt immediately, but understands the importance of meeting her tax obligations, especially as she is a tax agent.</p> <p>Mikaere contacts us and applies for an instalment arrangement to pay the debt off over time. She follows the instalment arrangement, and over time the debt is paid off completely.</p> <p>We take any risk to the integrity of the tax system seriously. The non-payment of tax by tax agents themselves is a risk. However, considering the steps Mikaere has taken to pay off her debt (including meeting the instalment arrangement), we do not consider that she poses a sufficient risk to justify removing her as an agent.</p> </p> </div> </div> </div> </section>   <section class="component vignette"> <div class="vignette__content"> <span class="vignette__header">Example: Dishonest behaviour</span> <div> <div class="vignette__text"> <p> <p>John applies to be a tax agent after resigning from his role in an accounting firm 6 months ago.</p> <p>We find out that he is being investigated for dishonest behaviour in this role. The police have received a complaint that John misdirected clients’ tax refunds into his personal bank account.</p> <p>John is later prosecuted and found guilty.</p> <p>We take criminal offending very seriously. We notify John of our decision to refuse him as a tax agent and give him 30 days to provide further information before we finalise our decision. He does not respond and we decline his request to be an agent.</p> </p> </div> </div> </div> </section>  <div class="component rich-text col-xs-12"> <div class="component-content"> <h2>Approved advisor groups</h2> <p>Approved advisor groups give tax advice and follow a certain code of conduct. We approve these groups if they meet the requirements under section 20B(5) of the Tax Administration Act 1994.</p> <p>Organisations with approved advisor group status:</p> <ul> <li>The New Zealand Institute of Chartered Accountants</li> <li> Accountants and Tax Agents Institute of New Zealand</li> <li> CPA Australia</li> <li> Chartered Accountants Australia and New Zealand</li> <li> Institute of Certified NZ Bookkeepers</li> <li>New Zealand Qualified Bookkeepers Association.</li> </ul> <p>Tax advisors in approved advisor groups can claim the right of non-disclosure on behalf of a taxpayer.</p> </div> </div> </div> </div> <div class="container-fluid"> <div class="row"> <div class="component promo"> <div class="component-content"> <div> </div> </div> </div> </div> </div> </div> </div> </div> <div class="container-fluid"> <div class="row"> <div class="component content child-list-wrap"> <div class="component-content"> <nav><ul class="clearfix child-list-cta check-for-empty"></ul></nav> 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