You must notify us within 30 days after you become, or ought to have become, aware of any changes to your:
contact details, including your address for service of notices
legal or trading name
circumstances relevant to your registration
changes to professional association membership.
If you are an Australian financial services (AFS) licensee or authorised representative, you must also notify the Australian Securities and Investments Commission about relevant changes.
Change in contact details
You can change the following contact details online using My Profile:
phone and fax numbers
business address/es (must be the street address of the practice)
address for service of notices.
We will pass on your updated contact details to the Australian Taxation Office (ATO). If applicable, the ATO will update your practice contact details, email address and mobile number, and also the postal address on your clients' income tax and fringe benefits tax roles, providing:
you have added them to your client list for these roles
the postal address for the client is the same as your prior address.
You may still need to contact the ATO to update details for some broadcasts or email notifications. For further information refer to the ATO website.
Note: You may also need to update your contact details in your practice management software used for lodgement of your clients' income tax returns and/or business activity statements.
Change in practice structure
If you change how your practice is structured, you must:
let us know about the change, as you may need to apply for registration for the new business structure, which includes getting a new registration number to practise under
notify us within 30 days if there is a change to a partnership or company directors
notify the Australian Taxation Office (ATO) of any changes to your practice structure. For further information refer to the ATO website
advise your clients about any practice structure changes. If we approve the registration of your new business structure, you must obtain your clients' permission before transferring them to the new business structure. For further information refer to Confidentiality of client information.
If you are changing from an individual to a company or partnership structure, you will need to lodge an application with us to register the new company or partnership (a company entity must first be registered with ASIC).
Companies or partnerships registering as tax or BAS agents must have a sufficient number of registered individual tax practitioners to provide tax and BAS agent services to a competent standard and to carry out supervisory arrangements. It may therefore be appropriate for you to maintain your individual registration for this purpose.
For more information about company or partnership registration requirements, refer to:
You must notify us in writing within 30 days of the day you become, or ought to become, aware of certain events occurring in relation to the registered company or partnership. This includes when:
a new director or partner (individual or company) joins
an existing director or partner (individual or company) leaves
an event affecting the continued registration of the company or partnership occurs in respect of a director of the company, or an individual partner or a director of a company partner.
To advise us of changes, complete our online form.
If any new director/s or individual partner/s have joined your practice but are not currently registered with the TPB, you will need to complete and upload a Schedule of personal details to the form.
If you decide to operate or cease operating through a trust structure, you need to notify us in writing. In some circumstances, you may need to apply for a new registration.
For information, refer to TPB(I) 03/2011 Agents conducting business in the capacity of trustee of a trust: registration considerations.
If you are unsure of registration requirements of trust structures, contact us.
Change to legal or trading name
You must notify us of any changes to your legal or trading name. We need to see evidence of the change such as a certificate of trading name or marriage certificate.
Complete our online form to notify us of name changes.
Change to circumstances
You must notify us if:
an event affecting your registration occurs.
Complete our online form providing details of changes in your circumstances.
Employing or using a disqualified entity
From 1 January 2024 (subject to some transitional provisions), you must obtain our approval before you employ or use a disqualified entity to provide tax agent services on your behalf.
If the entity becomes disqualified whilst already employed or in a contract to provide tax agent services on your behalf and you want to continue to employ or use their services, you must apply to us for approval first.
If approved by us, you must update us if there are any relevant changes to the entity’s status as a disqualified entity or their role in providing tax agent services on your behalf.
For further information refer to Code obligations when you employ, use or have an arrangement with a disqualified entity.
Login to My Profile to access the form (which will be available from 1 January 2024) to seek our approval to employ or use a disqualified entity.
Change to professional association membership
This requirement applies to individual tax practitioners only.
You must update any changes to your recognised professional association details that you have notified us about, including when you renew, change or cease your membership. To update your membership details, go to My Profile.
Remember it is important to maintain a voting membership with a recognised professional association if you relied on this membership to register as a tax practitioner. The following items in the Tax Agent Services Regulations 2022 require a voting membership with a recognised professional association to register as a tax or BAS agent: