Death of a tax agent
When a registered tax agent dies, we must terminate their registration.
Following the death of a registered tax agent, 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 agent’s practice.
How should you notify us
You can send an email to enquirymanagement [at] tpb.gov.au 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 agent
- the registration number (if known) of the deceased tax agent
- 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 agent, we will:
- write to the executor of the estate advising the date when the tax agent's registration will cease, which is usually 60 days after the date of our written notice to the executor
- terminate the tax agent’s registration on the advised date
- notify the Australian Taxation Office (ATO) of the date and reason of termination
- publish the notice of cessation of the tax agent’s registration in the Government Notices Gazette
- record the termination of the tax agent’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 tax agent's practice (such as winding up the practice or making arrangements for the sale of the practice) and notify the tax agent’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 agent’s access to its electronic interface systems including practitioner lodgment service (PLS), electronic lodgment service (ELS) and the Tax Agent Portal.
Enquiries relating to ATO systems, including matters relating to client lists, should be directed to the ATO. Visit www.ato.gov.au
If you need any further information or assistance please contact us.
Last modified: 7 August 2017