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Events following a termination of registration

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 or cessation of the registration of a registered tax agent or BAS agent. 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.

Termination of registration

The Board may terminate your registration if:

  • an event affecting your registration occurs
  • you cease to meet the tax practitioner registration requirements
  • you breach a condition of your registration, or
  • you breach the Code of Professional Conduct.

 

The Board must terminate your registration if:

  • you surrender your registration by written notice
  • you die, or
  • the registered agent is a company and the company ceases to exist.

 

For further information about termination of registration, please refer to Termination of registration.

Rejection of application for renewal of registration

Your registration may also cease in circumstances where your application for renewal of registration is rejected by the Board.

For further information about renewal of registration, please refer to the Renewal of Registration information sheet.

What we will do

Following the decision to terminate the registration of a tax agent or BAS agent, the Board will:

  • provide you with written notice of its decision to terminate your registration, or of its decision to reject your application for renewal of registration
  • advise you of the date on which your registration will cease, and
  • notify the Commissioner of Taxation of the date your registration ceases.

Written notice from the Board

You will receive a written termination notice within 30 days of the Board’s decision. The termination notice will include:

  • notification of the Board’s decision to terminate your registration, or reject your application for renewal of registration
  • the reasons for the decision, and
  • your rights of review.

Cessation of registration

If the Board has terminated your registration or rejected your application for renewal of registration, your registration will generally cease on or about 35 days after the date of the written notice provided to you by the Board. The written notice will stipulate the exact date.

During this period, you should put in place appropriate arrangements in relation to your practice and notify your clients.

Notice of the Board’s decision to terminate your registration will be published in the Gazette.

The Board’s decision to terminate your registration will also be recorded on the Tax Practitioners Board Register unless your registration was terminated because you surrendered your registration. The record will remain on the register for 12 months from the day on which your registration was terminated. The register of registered tax agents and BAS agents is available on the Board’s website.

Access to ATO systems

The Board is required to notify the Commissioner of Taxation (Commissioner) that the registration of an agent has ceased.

The Board has been advised that once the Commissioner is notified, the ATO will close your 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 at www.ato.gov.au/taxprofessionals