are cfd gains considered taxable, page-26

yes, most accountants would want to look at a clients supporting paperworks to satisfy themselves that the figures are verifiable. In a change of ruling related to tax agents respobsibilities and obligations quite some yaers ago, tax agents do have to make sure that the figures submitted by their clients are not fairy tales.

I remember some 20 years or so ago a tax agent in Geelong in Victoria was sentenced to jail for 12 months for lodging on behalf of a client which turned out to be false. Got to say that was an unusual case. Tax agents do have this disclaimer that it is the client's responsibility to make sure that figures submitted are correct, but if a tax agent does not exercise the necesary diligence in preparing the tax return, there are civil penalties.