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Imposing conditions on a registration tax (financial) adviser

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. This allows those with qualifications and relevant experience only in particular areas to still be eligible for registration (provided all the other registration criteria are met).

Conditions can be imposed by us or you can request that we consider imposing a condition. For a list of the types of conditions that we have imposed refer to Conditions of registration

Where a condition is imposed, you may make a submission to vary this condition at any time.

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).

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

If we impose a condition on your registration, we will advise you accordingly in writing. You will have the right to apply for a review of our decision if we impose a condition on your registration or refuse to vary a condition. For details on how to review our decision, refer to Reviewable decisions – administrative appeals

Requesting that we impose a condition

You may request that a condition be imposed on your registration by making a submission. Your submission will need to include:

  • why you are requesting the condition
  • an outline of the experience and qualifications you, the partnership or company have.

You can email your submission to enquirymanagement [at] tpb.gov.au (subject: Request%20to%20impose%20a%20condition)

Requesting that we vary a condition

You can apply to vary a condition on your registration. Your application 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.

You can apply by completing the Application to vary a registration condition and emailing it to enquirymanagement [at] tpb.gov.au (subject: Request%20to%20vary%20a%20registration%20condition)

After lodging your submission

We will write to you to advise if your submission has been granted or refused. If your submission is refused, we will advise you of the reasons for our decision.

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: 13 January 2016