Death of a tax agent or BAS agent
This document is intended as an overview of procedures as set out in the Tax Agent Services Act 2009 and according to Tax Practitioners Board (Board) policy, following the termination of the registration of a tax agent or BAS agent who has died. This information sheet is intended to provide assistance. It is not a formal Board Guideline. This information sheet may be changed from time to time.
What to do following the death of a tax agent or BAS agent
Following the death of an individual registered tax agent or BAS agent, it is important that a next of kin or other representative notify the Board.
The Board appreciates that this is a difficult time and this information sheet is designed to provide you with an overview of the Board’s procedures to assist you in making appropriate arrangements in relation to the agent’s practice.
What we will do
Following notification of the death of an individual registered tax agent or BAS agent, the Board will:
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provide you with a written notice confirming that the agent’s registration will cease
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advise you of the date on which the agent’s registration will cease
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notify the Commissioner of Taxation (Commissioner) of the date that the agent’s registration ceases.
When will the registration cease?
Generally, the agent’s registration will cease on or about 60 days after the date of the written notice provided to the next of kin or legal representative of the deceased by the Board. The written notice will stipulate the exact date.
During this period, you should put in place appropriate arrangements in relation to the agent’s practice (such as winding up the practice or making arrangements for the sale of the practice) and notify the agent’s clients.
If you require further time to put in place appropriate arrangements:
Notice of the cessation of the agent’s registration will also be published in the Gazette and recorded on the register of registered tax agents and BAS agents, which is available on the Board’s website. The record will remain on the register for 12 months from the day on which the agent’s registration ceased.
What will happen to the agent’s access to ATO systems?
The Board is required to notify the Commissioner that the registration of a registered agent has ceased.
The Board has been advised that once the Commissioner is notified, the ATO will close the agent’s access to its electronic interface systems including electronic lodgment service (ELS) and the Tax Agent Portal.
Enquiries relating to ATO systems, including matters relating to client lists should be directed to the ATO www.ato.gov.au/taxprofessionals
Need more information?
If you require further information in relation to the agent’s practice and/or additional time to put in place appropriate arrangements: