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Investigations

Investigations

We have the power to formally investigate certain matters under section 60-95 of the Tax Agent Services Act 2009 (TASA).

Matters we have the power to investigate include:

  1. applications for registration
  2. breaches of the Code of Professional Conduct (Code)
  3. any false or misleading statements made to the Commissioner of Taxation
  4. advertising or supplying tax agent services when not registered
  5. any other conduct that may breach the TASA.


How do we conduct an investigation?

We usually make preliminary enquiries in response to a complaint we receive before commencing a formal investigation. However, we do not need to receive a complaint or make preliminary enquiries before starting an investigation. 

If an investigation is needed, we notify the entity in writing within two weeks of our decision to investigate.

During an investigation, we can compel witnesses to appear before us and also require production of a document or other item, to assist with our investigation.

We must make a decision about the outcome of an investigation within six months after the investigation commences. If there are delays for reasons beyond our control, the investigation period can be extended.

For more information about investigations, refer to our Investigations information sheet.

 

Last modified: 18 September 2019