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Finding and using a tax practitioner

Finding and using a tax practitioner

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.

Tax practitioners include tax agents and BAS agents.

You can check our TPB Register to see if a tax practitioner is registered. 

Read our Information for clients fact sheet which outlines your obligations to the ATO and your tax practitioner's obligations to the Tax Practitioners Board.

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.

The following table provides examples of some of the services that tax and BAS agents can provide.

Service or advice that can be provided for a fee or other reward Tax agents BAS agents
Preparing and lodging tax returns Yes No
Preparing and lodging BAS Yes Yes
Applying for an ABN on behalf of a client Yes Yes
Advice on registration for GST and PAYG withholding Yes Yes
Fringe benefits tax Yes Yes
Superannuation guarantee payments Yes Yes
Dealing with ATO on behalf of a client Yes Yes
Personal advice on the tax implications of financial advice Yes No

For further information about the types of services different tax practitioners are registered to provide visit tax agent services, BAS services and tax (financial) advice services.

Agreement on services provided by tax practitioners

When using a registered tax agent 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.

Related information

Last modified: 29 July 2022