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TASA 2009 & TPB Regulatory Notice: MCR Associates delivers remote workpaper compilation, tax return preparation, SMSF ledger administration, and bookkeeping capacity under the direct supervision and control of Australian Registered Tax Agents, BAS Agents, or Chartered Accountants / CPAs under the Tax Agent Services Act 2009 (TASA). MCR Associates does not act as a public tax agent for retail taxpayers and does not directly lodge returns with the Australian Taxation Office (ATO). The supervising registered Tax Agent retains sole statutory responsibility for reviewing all lead schedules, verifying tax positions, approving workpapers, and authorizing electronic lodgments.