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Surrendering or cancelling your registration - tax agent

Surrendering or cancelling your registration  

You need to write to us if you wish to surrender (or cancel) your registration as a registered tax agent, BAS agent or a tax (financial) adviser (collectively known as tax practitioners).

If you are surrendering registration on behalf of a registered tax practitioner who has died, please refer to Death of a tax practitioner.
 

Making a written request

Your written request should make it clear that you would like to surrender your registration and include details such as:  

  • your name
  • registration number
  • the date you would like the registration to cease.

You can send your request by:

  • email: enquirymanagement [at] tpb.gov.au (subject: Surrender%20of%20registration)
  • mail:

Tax Practitioners Board

GPO Box 1620

Sydney NSW 2001
 

What happens when you surrender your registration

When you surrender your registration, we must terminate your registration unless we consider that due to a current investigation or the outcome of an investigation, it would be inappropriate to do so.

If we decide not to accept your request to surrender your registration, we will:

  • provide written advice to you within 30 days of the decision
  • provide you with reasons for the decision
  • provide information on your rights of review.

If we decide to accept your request to surrender your registration, we will:

  • provide written notice to you within 30 days of the decision
  • provide you with reasons for the decision
  • 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
  • relevantly notify the Australian Taxation Office (ATO) or the Australian Securities and Investments Commission (ASIC) of the decision and the reasons for the decision
  • publish the decision in the Government Notices Gazette.

If you are a registered tax or BAS agent, your access to the ATO electronic interface systems will be closed on the date your registration ceases, such as the practitioner lodgment service (PLS), electronic lodgment service (ELS), Tax Agent Portal or BAS Agent Portal.

You will not be able to legally provide tax agent, BAS or tax (financial) advice services for a fee or other reward after your registration has ceased. If you want to operate as a registered tax practitioner, you will need to submit a new application for registration and wait until the application is approved.
 

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 future taxation affairs.

You should ensure your clients' affairs are finalised or transferred to another registered tax practitioner before your registration ceases.

If you are a registered tax or BAS agent, you should also notify the ATO of the reasons for surrendering your registration. Refer Practice administration on the ATO website www.ato.gov.au
 

Further information

 

Last modified: 6 July 2017