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Act now to address your overdue personal tax obligations

Act now to address your overdue personal tax obligations 

We are urging tax practitioners who are yet to resolve their overdue personal tax obligations to take urgent action to settle their tax affairs immediately.

It is a requirement of TPB registration that tax practitioners demonstrate integrity in the maintenance of their personal tax obligations.

We will begin an investigation on the most serious cases where tax practitioners have failed to resolve their overdue tax obligations.


Debt and lodgement strategy update

Since the launch of our debt and lodgement strategy in December 2018, our combined efforts with the Australian Taxation Office (ATO) have resulted in over 1,200 overdue lodgements obtained and $23 million in overdue tax debt collected.

We are now focusing on high-risk tax practitioners who are yet to resolve their personal tax affairs. We will initiate investigations, seeking to sanction these tax practitioners who fail to meet their obligations.

The TPB has commenced investigations into 35 high risk practitioners with outstanding tax obligations with a view to disciplinary action.


What you must do

  • Bring all your overdue lodgements up to date.
  • Pay any overdue tax debts or enter into an approved payment arrangement with the ATO.


If you fail to take action

You may face firmer action which may include:

  • TPB investigations, seeking to suspend/terminate your registration
  • ATO audits and investigations
  • ATO debt recovery action including bankruptcy proceedings
  • ATO final notices/lodgement prosecutions
  • referrals to other law enforcement agencies for their investigations.

 
Common situations you may face

Situation

What to do

You have a question about the status of your outstanding tax obligations.

Contact the ATO:

  • Individuals  - 132861
  • Non-individuals - 132866

Do not contact the TPB as it is unable to assist.

You have confirmed your status with the ATO and you do not have any outstanding tax obligations. 

You do not need to contact the TPB to advise that your obligations are up to date with the ATO.

You have an outstanding debt with the ATO, but have now entered into an agreed payment arrangement. No action is required, but it is important that you continue to meet your obligations under the payment arrangement.
You have outstanding tax obligations with the ATO.
  • For lodgement, you need to file the outstanding returns or statements.
  • For debt, you need to make the payment, or contact the ATO regarding payment arrangement options.
You have contacted the ATO to discuss your situation and you are waiting for a response from the ATO (for example, to see if a request for a payment arrangement is approved).  No further action is required at this stage. However, you must ensure that as soon as you hear back from the ATO you take the necessary steps to settle. 
All your tax affairs are up to date, but you have not yet lodged your 2018 income tax return, because it is not yet due under your tax agent’s lodgement program. No further action is required as your 2018 income tax return is not outstanding.

You have concerns about how your registration as a tax practitioner with the TPB may be impacted.

Contact the TPB via the contact us form on our website.


Last modified: 2 April 2019