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Board investigations and outcomes

Board investigations and outcomes

The Board Conduct Committee (BCC) of the Tax Practitioners Board (TPB) reviews matters presented to it for alleged failure to comply with the Tax Agent Services Act 2009 (TASA), including the Code of Professional Conduct (Code).  If the BCC finds from investigation that a registered tax practitioner has failed to comply with the TASA, it may impose one or more administrative sanction. Administrative sanctions can include:

  • a written caution
  • an order requiring the tax practitioner to:
    • complete a course of education or training we specify
    • only provide certain services
    • provide services only under supervision
    • take certain actions within a specified timeframe
  • suspension of registration for a certain period
  • termination of registration.

The severity of a sanction depends on the nature and extent of the breach and the individual circumstances of each case.

If an administrative sanction is imposed (other than a written caution), details of the sanction are listed against the tax practitioner on the TPB Register.

Further information

Last modified: 13 August 2019