Who may be appointed to act as representative for an applicant for an objection, or for the disposition agency, under the Local Tax Framework Act?
General information · Not legal advice
Material to check
For this practice exercise, we read the objection application to see who filed it and in what amount, the register entry or certificate showing any attorney, tax accountant or certified accountant is registered to handle tax work, and the paper appointing the representative, which later must prove the representative's authority in writing.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading takes both paragraphs together: the applicant for an objection and the disposition agency may each appoint an attorney, a tax accountant, or a certified accountant entered in the tax accountant register or the certified accountant tax-work register, and the applicant alone may additionally appoint a spouse, a blood relative within the degree the provision allows, or a blood relative of the spouse within that degree, but only where the amount claimed is below the threshold the provision sets.
Another reading stresses the limit written into the second paragraph: the family route exists only for the applicant, not for the disposition agency, and only below the stated threshold, so once the amount claimed reaches the threshold the file can show only a professionally registered representative, and the provision does not say how that amount is measured at the moment of appointment.
Your judgment
Where the amount claimed sits near the threshold, what in the file shows which representative route was open at the time of appointment?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the provision is amended to change the threshold or the categories of representative, or if a decision explains when the amount claimed is measured for this purpose.