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Death of a tax practitioner

Death of a tax practitioner

When a registered tax agent, BAS agent or tax (financial) adviser (collectively referred to as a ‘tax practitoner’) dies, we must terminate their registration.

Following the death of a registered tax practitioner, it is important that a next of kin or other representative notify us. 

We appreciate that this is a difficult time. Our procedures are designed to assist you in making appropriate arrangements in relation to the tax practitioner’s practice.

How should you notify us

You can send an email to enquirymanagement [at] tpb.gov.au (subject: Notification%20of%20death) ( )or mail your correspondence to:

Tax Practitioners Board

GPO Box 1620

Sydney NSW 2001

Please include the following details in your written advice:

  • your name and contact number
  • the name of the deceased tax practitioner
  • the registration number (if known) of the deceased tax practitioner
  • name and contact details of the executor of the deceased estate
  • a copy of the death certificate or notification from a power of attorney.
     

What happens after you notify

When we receive advice about the death of a tax practitioner, we will:

  • write to the executor of the estate advising the date when the registration of the tax practitioner will cease, which is usually 60 days after the date of our written notice to the executor
  • terminate the tax practitioner’s registration on the advised date
  • notify the Australian Taxation Office (ATO) and the Australian Securities and Investments Commission (in the case of registered tax (financial) advisers) of the date and reason of termination
  • publish the notice of cessation of the tax practitioner’s registration in the Government Notices Gazette
  • record the termination of the tax practitioner’s registration on the TPB Register which will remain for a period of 12 months from the date the registration ceases.

During this period, you should put in place appropriate arrangements in relation to the  practice of the tax practitioner (such as winding up the practice or making arrangements for the sale of the practice) and notify the tax practitioner’s clients. 

If you require further time to put in place appropriate arrangements please contact us.
 

Access to ATO online services

Once we notify the ATO of the date and reason of termination, the ATO will close the tax or BAS agent’s access to its electronic interface systems including practitioner lodgment service (PLS), electronic lodgment service (ELS) and the Tax Agent Portal or BAS Agent Portal. 

Enquiries relating to ATO systems, including matters relating to client lists, should be directed to the ATO. Visit www.ato.gov.au
 

Further information 

If you need any further information or assistance please send an email to enquirymanagement [at] tpb.gov.au or contact us on 1300 362 829 during business hours.