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Imposing conditions on a registration

Imposing conditions

Depending upon your qualifications and experience, you may have a 'condition' imposed on your registration. A condition limits the scope of tax agent, BAS or tax (financial) advice services you can provide or limits your services to a particular area of taxation law.

If you have qualifications and relevant experience only in particular areas of taxation law you may still be eligible for a conditional registration (provided all the other registration criteria are met).

For a list of the types of conditions that we have imposed refer to Conditions of registration.

Details of any conditions imposed on your registration will appear on the TPB Register.


What we consider when imposing a condition

In determining whether to impose a condition, we consider:

  • for individuals – their qualifications and experience
  • for partnerships and companies – the qualifications and experience of the individual tax agents, BAS agents or tax (financial) advisers nominated by the partnership or company to provide tax agent, BAS or tax (financial) advice services (and what conditions might be imposed on those individuals).


When a condition can be imposed

We may impose a condition at the time of granting your registration, including at the renewal of your registration.

You may also request that a condition be imposed when you apply to register or renew your registration.


Varying a condition

You can request to vary a condition on your registration through our online form at any time during your registration. Your request will need to include:

  • why you are requesting the change
  • an outline of the experience and qualifications you, the partnership or company have
  • the type of work you, the partnership or company intends to perform following variation of the condition.

 

Rights of review

If we decide to impose a condition or refuse your request to vary a condition on your registration, we will advise you of the reasons for our decision. You will have the right to apply for a review of our decision.

For further information refer to Reviewable decisions – administrative appeals
 

Breaching a condition of registration

We may terminate your registration if you breach a condition of your registration.

Breaching a condition of your registration may also constitute a breach of the Code of Professional Conduct.


Last modified: 10 April 2018