If you want to have someone prepare or lodge your tax returns, notices or statements, or to provide you with tax advice, you should ensure they are registered with the Tax Practitioners Board (TPB).
Tax practitioners include tax and BAS agents. You can check our TPB Register to see if a tax practitioner is registered.
Read our factsheets Information for tax agent clients and Information for BAS agent clients which outlines your obligations to the ATO and your tax practitioner's obligations to the TPB.
Look for the Symbol
We developed the Registered tax practitioner symbol (symbol) to provide confidence to consumers of tax services that they are using a registered tax practitioner.
What services can registered tax practitioners provide?
Registered tax practitioners can charge a fee or receive a reward for providing advice and services to help their clients comply with tax and superannuation laws.
Registered tax practitioners may have a condition imposed on their registration, which means they are only allowed to provide certain types of services. The TPB Register will display any conditions imposed on a tax practitioner’s registration.
Registered BAS agents can only provide some of the services tax agents are registered to provide.
| Service or advice that can be provided for a fee or other reward | Tax agents | BAS agents |
|---|---|---|
| Preparing and lodging tax returns |  |  |
| Preparing and lodging BAS | | |
| Applying for an ABN on behalf of a client | | |
| Advice on registration for GST and PAYG withholding | | |
| Fringe benefits tax | | |
| Superannuation guarantee payments | | |
| Dealing with ATO on behalf of a client | | |
| Personal advice on the tax implications of financial advice | | |
Agreement on services provided by tax practitioners
When using a registered tax or BAS agent, we recommend you discuss the following points with them to ensure you know what is expected of you and your tax practitioner:
- your financial situation
- details of the work to be done and when it needs to be done by
- how much the work will cost, or general information about the practitioner’s fee structure
- where your refund will be sent (if applicable)
- how long you can expect to wait to receive your refund (if applicable).
Many registered tax practitioners will ask you to sign a letter of engagement, which sets out both parties' obligations in relation to the work to be done by the practitioner.
Complaints
Before you make a complaint to us we encourage you to try to resolve any issues directly with the practitioner first, wherever possible. If you are unable to resolve your issue with the tax practitioner, you can contact us by lodging a complaint.
Last modified: 15 May 2024