Why we may terminate your registration
Some of the reasons why we may decide to terminate your registration are:
- you no longer meet one of the ongoing registration requirements
- an event occurs that affects your continued registration
- you breached a condition of registration
- you breached the Code of Professional Conduct
- your company is registered as a tax practitioner but is no longer registered with ASIC.
Not meeting an ongoing registration requirement
There are certain requirements that you need to meet to become and remain registered as a tax practitioner. If you cease to meet these requirements your registration may be terminated.
For information on registration requirements refer to:
- Registering as an individual tax agent
- Registering as a company or partnership tax agent
- Registering as an individual BAS agent
- Registering as a company or partnership BAS agent
- Registering as an individual tax (financial) adviser
- Registering as a company or partnership tax (financial) adviser
An event occurs that affects your continued registration
We may terminate your registration if any of the following events occur:
- you are convicted of a serious taxation offence
- you are convicted of an offence involving fraud or dishonesty
- you are penalised for being a promoter of a tax exploitation scheme
- you are penalised for implementing a scheme that has been promoted on the basis of conformity with a product ruling in a way that is materially different from that described in the product ruling
- you become an undischarged bankrupt or go into external administration
- you are sentenced to a term of imprisonment.
For more information refer to Events that may affect your continued registration.
Breaching a condition of registration
If we have imposed a condition on your registration and you breach that condition, we may terminate your registration.
If you want to have your condition varied or removed, you need to complete an application.
For further information refer Imposing conditions
Breaching the Code of Professional Conduct
The Code of Professional Conduct (Code) regulates your personal and professional conduct as a registered tax practitioner. If, following an investigation, we find you have failed to comply with the Code, we may impose one or more administrative sanctions, including termination of your registration.
For more information refer Failing to comply with your obligations
A company is no longer registered with ASIC
If your tax agent, BAS agent or tax (financial) adviser company is no longer registered with the Australian Securities and Investments Commission (ASIC) and ceases to exist according to ASIC records, then we will terminate your company's registration.
Notice of termination
If we decide to terminate your registration, we will:
- provide written notice to you within 30 days of the decision
- provide you with reasons for the decision
- include the period during which you will not be eligible to apply for registration, if applicable
- advise you of the date your registration will cease (usually 35 days from the date we notify you)
- provide information on your rights of review
- notify the Commissioner of Taxation and/or ASIC of the date your registration ceases.
If your registration has been terminated, it will be recorded on the TPB Register, unless your registration was terminated because you surrendered it.
The record remains on the TPB Register for 12 months from the day registration was terminated.
Obligations before your registration ceases
You should advise your clients that you are no longer a registered tax practitioner, to allow them to make alternative arrangements for their taxation affairs.
You should ensure your clients' affairs are finalised or transferred to another registered tax practitioner before your registration ceases.
Access to ATO systems and client lists
If you are a tax or BAS agent and your registration is terminated, we are required to notify the Australian Taxation Office (ATO). The ATO will then close your access to its electronic interface systems, including the practitioner lodgment service (PLS), electronic lodgment service (ELS), Tax Agent Portal and BAS Agent Portal.
Enquiries relating to ATO systems, including matters relating to client lists, should be directed to the ATO.
Your rights of review
You can apply to the Administrative Appeals Tribunal for a review of our decision. For further information refer Reviewable decisions – administrative appeals
For further information refer: