It is a matter for you to determine which clients you do and do not engage with. There is no prohibition under our legislation in relation to dealing with clients who are unable to pay their tax debts. In these circumstances, you may be able to offer support or solutions to your client, having regard to relevant Australian Taxation Offices policies and procedures.

If you are aware of an unregistered entity advertising or providing tax agent or BAS services, you can make a complaint to us via our online form.

Yes, you can choose to let your registration lapse. We recommend you advise your clients so they can make alternative arrangements for their future taxation affairs. You should also ensure that your clients’ tax affairs are finalised before your registration lapses.

For further information see Ending your registration.

If a registered tax practitioner dies, their registration with us must be terminated. The executor of the estate, next of kin or other representative should notify us as soon as possible. Refer to Death of tax practitioner for further information.

We may accept work other than work under the supervision of a registered tax agent or as a legal practitioner, provided your experience includes substantial involvement in:

• one or more types of tax agent services
• a particular area of taxation law.

We will assess if an individual has met the relevant experience requirement on a case-by-case basis.

You must update your PI insurance details with us every time you renew or change your insurance via My Profile on our website. It is not necessary for you to upload or provide your Certificate of currency to us, unless we request this from you.

To provide tax agent or BAS services through a company structure, you will need to register the company. You will also need to maintain your individual registration as the company requires registered individuals to provide services on its behalf and for supervisory purposes.

If you relied on a voting membership with a recognised professional association to obtain your registration, it is important for you to keep this membership to maintain your registration, unless you will qualify for a registration under one of the other registration pathways. Before you cease your voting membership, contact us to check if you may qualify for a continued registration through another registration pathway.

If your mental health impacts on your ability to provide services or run your practice effectively, please contact us. We also strongly encourage you to seek professional help as early as possible. For further information, refer to Seeking mental health support.

No, it is not mandatory to be a member of a professional association to obtain TPB registration. In some cases, being a voting member of a recognised professional association can assist with obtaining and maintaining your TPB registration.

Cyber insurance cover is not a requirement under the Code of Professional Conduct. However, we recommend you consider additional features to your professional indemnity insurance policy, including fraud and protection against cyber threats, including losses that an agent may suffer from a cyber-attack. 

As registered tax practitioners, you hold large amounts of confidential information about your clients which may be accessible electronically. Data is an increasingly valuable resource that is likely to be targeted or inadvertently disclosed through security breaches.

In addition, most practices are reliant on the ongoing availability of computer systems and networks for their day-to-day activities. This means that the consequences of a cyber-attack resulting in computer systems being damaged or taken offline could be severe.

Yes they can count towards your CPE but remember no more than 25% of CPE over 3 years should be undertaken through relevant technical or professional reading.

Yes, all registered tax practitioners must establish and maintain a quality management system (QMS) to ensure that it provides them with reasonable confidence that they are complying with the Tax Agent Services Act 2009, including the Code of Professional Conduct (Code) and the Code Determination.

However, the extent and types of internal controls required will depend on the size and complexity of the individual practices. 

Refer to our guidance on what elements a QMS should include.

We do not have a template for QMS. You may seek assistance from your professional association.

When using cloud arrangements, tax practitioners should be mindful of their Code obligations, particularly Code item 6. Code item 6 requires tax practitioners not to disclose any information relating to a client’s affairs to a third party without the client’s permission, unless there is a legal duty to do so. 

Tax practitioners should also refer to our guidance, which provides information about various factors tax practitioners will need to consider when entering into cloud arrangements.

When entering into outsourcing and offshoring arrangements, tax practitioners should consider various factors depending on their circumstances and the nature of the arrangements they have with the third-party service provider. Our guidance provides further information for tax practitioners about what they should consider. 

There are also several Code obligations that would be relevant when using outsourcing or offshoring arrangements. Tax practitioners must ensure they comply with their Code obligations when entering into outsourcing/offshoring arrangements, including making appropriate disclosure to clients and obtaining their clients’ permission before disclosing their information to a third party.

For further information see our guidance.