Tax Practitioners Board Overview

The Tax Practitioners Board (TPB) is a national body responsible for the registration and regulation of tax agents, BAS agents and tax (financial) advisers (collectively referred to as 'tax practitioners'). The TPB is also responsible for ensuring compliance with the Tax Agent Services Act 2009 (TASA), including the Code of Professional Conduct (Code).

This is achieved by:

  • administering a system to register tax practitioners, ensuring they have the necessary competence and personal attributes
  • providing guidelines and information on relevant matters
  • investigating conduct that may breach the TASA, including non-compliance with the Code, and breaches of the civil penalty provisions
  • imposing administrative sanctions for non-compliance with the Code
  • applying to the Federal Court in relation to contraventions of the civil penalty provisions in the TASA.
 

The TPB consists of a Board and Chair appointed by the Minister and staff made available by the Commissioner of Taxation.

 

Tax Practitioners Board organisational structure

Tax Practitioner Service Charter

Government’s Statement of Expectations

Regulator Performance Framework

 

Tax Practitioners Board organisational structure

Board

Board members are appointed on a part-time basis and are responsible for the general administration of the TASA. The Board members are appointed in their professional and personal capacities and have diverse backgrounds in tax agent services, the bookkeeping industry, financial services, law and academia.

 

Chair

The Chair is responsible to the Board for the TPB's overall operation and performance.

 

Secretary

The Secretary, along with all TPB staff are made available by the Commissioner of Taxation to assist the TPB perform its functions.

 

Tax Practitioners Board

Chair and Board members

The Chair and other Board members are responsible for the strategic direction and performance of the TPB.

TPB Staff

Secretary of the Board

The Secretary is responsible for managing TPB operations and resources. The Office of the Secretary supports the Secretary and the Board

Operations

Process registration applications, provide registration information and maintain the register of tax practitioners. Ensure compliance with the TASA through various activities including complaint handling and conducting investigations.

Legal Unit

Provide legal services to the TPB, including litigation and information management.

Business Systems and Services

Manage, develop and maintain TPB’s desktop infrastructure, business systems and website.

IT Strategy Manage the assessment, planning, design and implementation of the TPB's digital infrastructure agenda.

Communications

Engage with the community, tax practitioners and other key stakeholders to inform them about the operation of the TPB.

Office of the Chair

Assist the Chair in ensuring wishes of the Board are carried out, including legislative and policy related work and relationships with external stakeholders.

Projects and Business Improvement

Manage governance and operational reporting, and business improvement. Implement projects to meet legislative changes or business improvement initiatives.

 

Tax Practitioner Service Charter

The Tax Practitioner Service Charter  (Charter) sets out what tax practitioners can expect from their dealings with the TPB. The Charter also explains their rights and responsibilities and what they can do if they are not satisfied with the service they receive from the TPB.

 

Statement of Expectations

The Government's Statement of Expectations for the TPB outlines the expectations about the role and responsibilities of the TPB, its relationship with the Government, issues of transparency and accountability and operational matters.

A copy of the Statement of Expectations for the TPB is available from The Treasury website.

The TPB has responded with a Statement of Intent which is available from The Treasury website.

 

Regulator Performance Framework

The Regulator Performance Framework commenced on 1 July 2015 as part of the Government’s commitment to reducing unnecessary and inefficient regulation.

The Framework assesses one aspect of regulatory performance, concerning the administration of regulation, with regulators to report on performance against six outcomes-based key performance indicators (KPIs). These KPIs cover a range of issues, including communication, risk-based and proportionate approaches, transparency, reducing regulatory burden, and continuous improvement.

The following metrics were approved by the Assistant Treasurer in June 2015 and will be used by the TPB in an annual self-assessment of performance against the Framework.

TPB Regulator Performance Framework Metrics - PDF | RTF

Further information on the Framework is available on the Cutting Red Tape website.

 

Further information

For more information on the TPB refer to Annual report and Corporate plan.


Last modified: 7 September 2016