Support to tax practitioners affected by Coronavirus (COVID-19)
The Tax Practitioners Board (TPB) will provide support to tax practitioners affected by Coronavirus (COVID-19).
If your ability to meet your obligations with us is affected, contact us and we will work with you to resolve any outstanding TPB matters.
We've temporarily waived the requirement to complete annual declarations for some tax practitioners. If your annual declaration is due on or before 31 December 2020, you do not have to complete it until 2021 or 2022 (if your registration renewal is due in 2021).
If you are unable to lodge your registration renewal application before it expires, contact us so we can ensure you remain registered and continue to have access to the Australian Taxation Office's online services.
You must, however, continue to meet your other obligations around professional indemnity insurance, fit and proper requirements and personal tax obligations.
In light of COVID-19 impacts, we've temporarily revised our approach to what activities will meet our continuing professional education/development (CPE/CPD) requirements.
Technical or professional reading activity
Our CPE policy sets a 25% cap for relevant technical/professional reading activity. We will be removing this cap until 31 December 2020. However:
- you must first and foremost, explore and undertake online CPE offerings (as these online activities are becoming more readily available)
- you must keep a log book detailing all the CPE activities undertaken.
It is important to note that while the 25% professional reading cap has been temporarily lifted, all elements of our CPE requirements still apply, including:
- the number of CPE hours you must complete over a three-year registration period
- the minimum number of CPE hours you are required to undertake annually
- undertaking activities relevant to the services you are registered to provide.
For further information about our CPE policy, visit tpb.gov.au/cpe
Educative health and well-being activities
We also acknowledge that during this difficult time, it is important to manage your mental health and wellbeing in order to continue to provide services to your clients. Therefore, we will temporarily be accepting a small amount of educative health and wellbeing activities undertaken until 31 December 2020. These could include activities such as attending webinars about how to manage stress and self-care, as being a relevant CPE activity that will count towards your CPE hours for TPB purposes. However, the vast majority of your CPE activities must still be relevant to the tax (financial) advice, tax agent or BAS services you provide that maintain, develop or promote your skills, knowledge or attributes.
If your working hours have reduced and you’re concerned about falling short of the required amount of relevant experience to meet the registration renewal requirements, contact us and provide details about your circumstances, such as:
- why you are going to be short
- by how much you would be short by from the required hours
- amount and type of work you are currently undertaking
- when do you think you will be in a position to meet the required relevant experience requirements.
We will then assess the information provided to determine the best course of action to assist you. These concessional arrangements have been extended to 30 June 2021.
We’ve contingency plans in place to continue our business as usual in this environment. We’ll review our action plans on a regular basis to deal with changing circumstances in accordance with government directions.
The government has announced its economic response to COVID-19 (novel coronavirus). For information on the various measures, visit treasury.gov.au/coronavirus
The ATO has also announced support measures to assist those affected by COVID-19.
- The Australian Government's Economic Response to Coronavirus
- Coronavirus information and support for business
Last modified: 3 September 2020