Annual declaration for tax agents
You must complete your annual declaration to demonstrate and provide assurance to us that you meet the ongoing registration requirements, including:
- having professional indemnity insurance cover
- undertaking continuing professional education (individuals only)
- satisfying fit and proper requirements
- meeting your personal tax obligations.
There is no payment required for the annual declaration process.
When is your annual declaration due
Proof of identity checks for individuals
Lodging your annual declaration
Failing to lodge your annual declaration
COVID-19 concession
As one of the ways to support tax practitioners in light of current coronavirus (COVID-19) impacts, we’ve temporarily waived the requirement to complete annual declarations for some tax practitioners.
If your annual declaration is due on or before 31 December 2020, you do not have to complete it until 2021 or 2022 (if your registration renewal is due in 2021).
You must, however, continue to meet your other obligations around professional indemnity insurance, fit and proper requirements, continuing professional education and personal tax obligations.
When is your annual declaration due?
Your annual declaration is due before the anniversary of your registration expiry date. It is due each year, except in the year you renew your registration. To check your registration expiry date, visit the TPB Register.
We will send you an email to inform you when your annual declaration is due. It's important that you keep your contact details up to date with us, including your email address.
Example
Brian's tax agent registration expires on 1 May 2021. Brian must complete an annual declaration before 1 May 2019 and another annual declaration before 1 May 2020. He is not required to complete an annual declaration in 2021 but must renew his registration at least 30 days before his registration expires.
Proof of identity checks for individuals
If you are a registered individual tax agent, you must complete a one-off proof of identity (POI) process when completing your annual declaration. This process helps protect your identity and aligns our processes with Australian Government standards.
For further information about the POI process including a list of acceptable documents to satisfy POI, refer to Proof of identity checks for tax practitioners.
Lodging your annual declaration
Go to My Profile to complete and submit your annual declaration. You can submit your annual declaration up to six weeks before the due date.
Failing to lodge your annual declaration
Under the Code of Professional Conduct (Code) you must respond to requests and directions from the Board in a timely, responsible and reasonable manner.
Failing to lodge your annual declaration before the due date may result in a sanction, including suspension or termination of your registration.
Last modified: 27 March 2020
