Introduction

1. The Tax Practitioners Board (TPB) is responsible for the administration of the Tax Agent Services Act 2009 (TASA) and the Tax Agent Services Regulations 2022 (TASR).
2. The object of the TASA is to ensure that tax agent services, which include BAS (Business Activity Statement) services and tax (financial) advice services, are provided to the public in accordance with appropriate standards of professional and ethical conduct.
3. Under the TASA, the TPB is responsible for administering the system for the registration of tax agents and BAS agents (referred to as tax practitioners) and investigating conduct that may breach the TASA, including breaches of the civil penalty provisions.
4. The TPB has developed a Registered tax practitioner symbol (symbol) which is a visual indicator used by registered tax practitioners. This symbol is registered as a Certified trade mark (CTM) with the Registrar of Trade Marks.
5. This document contains the rules governing the use of the CTM for the symbol (CTM rules), including the terms and conditions of use. These rules form part of the TPB’s CTM application for the symbol with the Registrar of Trade Marks.
6. The CTM rules set out the following information, in accordance with subsection 173(2) of the Trade Marks Act 1995 (TM Act):
   1. the requirements (the certification requirements) that goods and/or services must meet for the certification trade mark to be applied to them
   2. the process for determining whether goods and/or services meet the certification requirements
   3. the attributes that a person must have to become a person (an approved certifier) approved to assess whether goods and/or services meet the certification requirements
   4. the requirements that a person, who is the owner of the certification trade mark or an approved user, must meet to use the certification trade mark in relation to goods and/or services
   5. the other requirements about the use of the certification trade mark by a person who is the owner of the certification trade mark or an approved user
   6. the procedure for resolving a dispute about whether goods and/or services meet the certification requirements
   7. the procedure for resolving a dispute about any other issue relating to the certification trade mark.

7. These CTM rules also contain the following appendices:

   Appendix 1: The Terms and conditions for use (terms and conditions) of the symbol by registered tax practitioners 

   Appendix 2: Eligibility for registration as a BAS agent – prescribed requirements in Part 1 of Schedule 2 of the TASR

   Appendix 3: Eligibility for registration as a tax agent – prescribed requirements in Part 2 of Schedule 2 of the TASR

   Appendix 4: Registered tax practitioner symbol guidelines

A. The requirements (certification requirements) that goods and/or services must meet for the certification trade mark to be applied to them (subsection 173(2(a) of the TM Act

8. The symbol, as a CTM, provides public recognition that a tax practitioner is registered and obliged to meet appropriate standards of professional and ethical conduct. Use of the symbol does not certify the quality or accuracy of the services performed by a registered tax practitioner.
9. Certification requirements that services must meet in order for the certification trade mark to be applied to them are that:
   • the services are lawfully provided by a registered tax practitioner
   • the registered tax practitioner providing the services has agreed to, and abides by, the terms and conditions (noting that the terms and conditions include a requirement that a tax practitioner must agree to abide by the CTM rules)
   • the registered tax practitioner has not been directed by the TPB not to use the symbol.
10. These certification requirements detailed in paragraphs 12 to 21.
11. When a registered tax practitioner agrees to the terms and conditions, the TPB grants the tax practitioner a royalty-free, non-exclusive, non-transferrable, revocable licence to use the symbol in Australia in accordance with the terms and conditions.

Certification requirement 1 – The services are lawfully provided by a registered tax practitioner

12. It is a certification requirement that services must be lawfully provided by a registered tax practitioner for the certification trade mark to be applied to them.
13. A person will be a registered tax agent or registered BAS agent if they have been registered as such by the TPB and that registration has not ceased for any reason.
14. All registered tax agents and registered BAS agents will appear on the Register of registered and deregistered tax agents and BAS agents (TPB Register).
15. If an entity ceases to be a registered tax practitioner, any tax agent service, BAS service, or tax (financial) advice service provided by that entity will no longer meet the certification requirements for the symbol. The provision of a tax agent service by an unregistered entity will have legal consequences, including the possible contravention of a civil penalty provision in the TASA.
16. A tax practitioner who ceases to be a registered tax practitioner is not permitted to use the symbol. Any licence granted to the tax practitioner will be cancelled, in accordance with the terms and conditions.

Certification requirement 2 – The service must be provided by a registered tax practitioner who has agreed to, and abides by, the terms and conditions

17. It is a certification requirement that services must be provided by a registered tax practitioner who has agreed to, and abides by, the terms and conditions,for the certification trade mark to be applied to them.
18. Appendix 1 outlines the terms and conditions.

Certification requirement 3 – The services must be provided by a registered tax practitioner who has met all of the relevant requirements and must not have been directed by the TPB not to use the symbol

19. It is a certification requirement that services must be provided by a registered tax practitioner who has not been directed by the TPB not to use the symbol so that the certification trade mark can be applied to them.
20. To be eligible to use the symbol, registered tax practitioners must have met all of the relevant requirements in section 20-5 of the TASA in relation to the grant of their registration and have been notified of the TPB's decision to grant the registration under section 20-30 of the TASA.
21. The terms and conditions contain clauses that enable the TPB to direct a tax practitioner not to use the symbol. See, for example, subclauses 3.2 and 3.7 and clause 14. The TPB monitors the conduct of registered tax practitioners to ensure that they comply with directions from the TPB not to use the symbol.

B. The process for determining whether goods and/ or services meet the certification requirements (subsection 173(2)(b) of the TM Act)

22. The TPB’s processes for determining whether the tax agent services, BAS services or tax (financial) advice services that an entity provides, or will provide, meet the certification requirements are set out below.

Processes for ensuring that services are lawfully provided by a registered tax practitioner(Certification requirement 1)

23. The TPB maintains a TPB Register as required by the TASA. Specifically, section 60-135 of the TASA provides:

    “(1) The Board must establish and maintain a register of entities in accordance with this Act and the regulations made for the purposes of this subsection.

    (2) ) Each entity that is a *registered tax agent or BAS agent must be entered on the register for the period during which the entity is a registered tax agent or BAS agent.

    Note: Another provision of this Act, or regulations made for the purposes of subsection (1), may require an entity that is not a registered tax agent or BAS agent to be entered on the register for a period.

    (3) Without limiting the regulations that may be made for the purposes of subsection (1), those regulations may do the following:

    1. require an entity to be entered on the register for a specified period;
    2. if an entity is required (whether by this Act or by the regulations) to be entered on the register for a period—require specified information in respect of the entity to be entered on the register for some or all of that period.

    (3A) An entity that is not a *registered tax agent or BAS agent, and information in respect of such an entity:

    1. must not be entered on the register; and
    2. must not remain entered on the register;

    except as required by this Act or regulations made for the purposes of subsection (1).

    (4) The register is to be made available for inspsection on the internet.''

24. The TPB Register is published on the TPB's website (www.tpb.gov.au) and available for inspection by the public.
25. By maintaining the TPB Register, the TPB provides the public with information relating to a tax practitioner's registration status,which verifies whether the tax practitioner meets Certification requirement 1.
26. The processes the TPB has implemented to ensure services are provided lawfully by a registered tax practitioner, as required by Certification requirement 1, include the following:
    • The TPB receives, risk assesses, enquires into, and escalates medium to high risk complaints it receives from the public about the conduct of registered tax practitioners.
    • Where it is permitted by law to do so, the Australian Taxation Office (ATO) and the Australian Securities and Investments Commission (ASIC) refer information to the TPB for the purposes of assisting the TPB to exercise its functions and powers, including information relevant to a registered tax practitioner’s ongoing compliance with the TASA.
    • Where it is permitted by law to do so, the TPB may request information from the ATO, ASIC and other government agencies, relevant to a tax practitioner’s compliance with the TASA.
    • The TPB monitors the media, receives information from professional associations, and makes relevant enquiries to identify and determine conduct that may contravene the TASA.
    • The TPB may, in appropriate circumstances, investigate the conduct of a registered tax practitioner under Subdivision 60-E of the TASA to determine if the conduct breaches the TASA. If the TPB finds that the conduct breaches the TASA, the TPB must either make a decision that no further action will be taken, or take one or more of the actions mentioned in subsection 60-125(2)(b) of the TASA.
    • The TPB may, in appropriate circumstances, apply to the Federal Court for an order that an entity has contravened a civil penalty provision in Subdivisions 50-A or 50-B of the TASA.
    • Where it is permitted by law to do so, and in accordance with the exceptions to the disclosure of official information outlined in sections 70-40 and 70-45 of the TASA, the TPB may disclose information to the:
      • Commissioner of Taxation for the purpose of administering a taxation law, and
      • ASIC for the purpose of the Commission performing any of its functions or exercising any of its powers.
    • Where it is permitted by law to do so, and in accordance with the exceptions to the disclosure of official information outlined in sections 70-40 and 70-45 of the TASA, the TPB may disclose information about the lawfulness of conduct by registered tax practitioners to other authorised government representatives. For example, in appropriate circumstances, the TPB may disclose relevant information to the Commissioner of Taxation or to an authorised law enforcement agency officer.

Processes for ensuring ongoing compliance with the terms and conditions by registered tax practitioners(Certification requirement 2)

27. To meet the certification requirements for the symbol, tax agent services, BAS services or tax (financial) advice services must be provided by a registered tax practitioner who has agreed to, and abides by, the terms and conditions (noting that the terms and conditions also require registered tax practitioners to comply with these CTM rules).
28. Registered tax practitioners must provide their consent to the terms and conditions before they download the symbol from the TPB’s website. If a tax practitioner does not consent to the terms and conditions, the tax practitioner is not permitted to download or use the symbol.
29. Through its regulatory assurance function, the TPB monitors the conduct of registered tax practitioners to ensure that they continue to comply with the terms and conditions and also to ensure the TPB’s rights in respect of the symbol are protected.
30. In appropriate circumstances, the TPB may take remedial action (for example, infringement proceedings) to enforce its rights under the terms and conditions and its other legal rights in respect of the symbol.

Processes for ensuring services are provided by registered tax practitioners who have not been directed not to use the symbol (Certification requirement 3)

31. Through its regulatory assurance function, the TPB monitors the conduct of registered tax practitioners to ensure that they comply with any directions from the TPB regarding their use of the symbol, including any direction related to the modification or cancellation of the licence granted to the tax practitioner under the terms and conditions.
32. In appropriate circumstances, the TPB may take remedial action against a tax practitioner for not complying with a direction from the TPB about use of the symbol.

C. The attributes that a person must have to become a person (an approved certifier) approved to assess whether goods and/or services meet the certification requirements (paragraph 173(2)(c) of the TM Act)

33. The owner of the symbol is the Crown in the right of the Commonwealth of Australia c/- the Tax Practitioners Board.
34. The Tax Practitioners Board is the approved certifier for the purposes of determining if a tax practitioner - in providing the tax agent services, BAS services or tax (financial) advice services - meet the certification requirements in relation to the symbol.

Functions of the TPB

35. The TPB is responsible for the general administration of the TASA. The object of the TASA is to ensure that tax agent services, BAS services and tax (financial) advice services are provided to the public in accordance with appropriate standards of professional and ethical conduct.

36. Section 60-15 of the TASA provides that the functions of the TPB are:

    “(a) to administer the system for the registration of registered tax agents and BAS agents

    (b) to investigate:

    (i) applications for registration; and
    (ii) conduct that may breach this Act; and

    (c) to impose sanctions for non-compliance with the Code of Professional Conduct; and

    (d) to issue, by legislative instrument, guidelines to assist in achieving the functions mentioned in paragraphs (a), (b) and (c); and

    (e) such other functions as are conferred on the Board by this Act, the regulations or any other law of the Commonwealth; and

    (f) to do anything incidental or conducive to the performance of its functions.”

37. Section 60-20 of the TASA provides that the TPB has the power to do all things necessary or convenient to be done for or in connection with the performance of its functions.

Assistance to the Board in the performance of functions or its powers

38. The Board is assisted in the performance of its functions and powers by Australian Public Service employees, including the Secretary of the TPB, whose services are made available to the Board by the Commissioner of Taxation: section 60-80 of the TASA and Regulation 24 of the TASR.
39. To assist the Board in the performance of its functions and powers, the Board also establishes committees, which consist of such persons as the Board determines (whether Board members or not): section 60-85 of the TASA.
40. To assist the Board in the performance of its functions and powers, the Board may also delegate all or any of its functions and powers to a Board member or to a committee, other than its function of issuing guidelines and its power to establish a committee: subsection 70-30(1) of the TASA.
41. The Board may only delegate to a committee a power to make a decision in respect of which an application for review may be made to the Administrative Appeals Tribunal under section 70-10 of the TASA, if the committee has three or more members, all of whom are Board members: subsection 70-30(2) of the TASA.
42. A delegate in the exercise of a delegated function or power is subject to the directions of the Board: subsection 70-30(3) of the TASA.
43. In summary, the relevant attributes that a person must have to certify that services meet the certification requirements are that:
    • the person is the Chair of the Board or a person performing the duties of the Chair from time to time
    • the person is another Board member who the Board has validly authorised to certify that services meet the certification requirements
    • the person has otherwise been provided with the power to certify that services meet the certification requirements pursuant to a valid authorisation from the Board
    • the person is the Secretary of the TPB or a person performing the duties of the Secretary from time to time.

D. The requirements that a person, who is the owner of the certification trade mark or an approved user, must meet to use the certification trade mark in relation to goods and/or services (subsection 173(2)(d) of the TM Act)

44. To use the certification trademark in relation to providing tax agent services, BAS or tax (financial) advice services, a person must meet the following requirements:
    • the person is a registered tax agent or registered BAS agent
    • the person has agreed to, and abides by, the terms and conditions
    • the person has not been directed by the TPB to cease using the symbol.
45. It is a prerequisite that a person is registered as a tax agent or BAS agent to comply with Certification requirement 1 (i.e. the requirement that services must be lawfully provided by a registered tax practitioner) in relation to the services they provide.
46. To be, and to remain, a registered tax agent or BAS agent, an entity must meet, and continue to meet, the tax practitioner registration requirements.
47. The tax practitioner registration requirements are those matters, outlined in Subdivision 20-A of the TASA, about which the TPB must be satisfied before the TPB is obliged to grant an application for registration or renewal of registration under the TASA.
48. It is an ongoing requirement to be regarded as a registered tax practitioner under the TASA that an entity meets the eligibility requirements for registration in Subdivision 20-A of the TASA, and these requirements are summarised in paragraphs 49 to 60.

Eligibility requirements for registration as a tax agent or BAS agent

Individuals

49. Under subsection 20-5(1) of the TASA, an individual is eligible for registration as a tax agent or BAS agent, if the individual is aged 18 years or more and the TPB is satisfied that:
    • the individual is a fit and proper person within the meaning of the TASA (see subsection 20-5(1)(a) of the TASA)
    • the individual meets the requirements prescribed by the TASR including, but not limited to, the requirements relating to qualifications and experience (see subsection 20-5(1)(b) of the TASA). The prescribed requirements in the TASR are set out in Appendices 2 and 3.
50. Note that individuals who were registered as a tax agent or nominee for the purposes of Part VIIA of the Income Tax Assessment Act 1936, immediately before 1 November 1988 and immediately before 1 March 2010, are not required to meet the requirements prescribed by the TASR (including, but not limited to, the requirements relating to qualifications and experience) in assessing their eligibility for registration under subsection 20-5(1) of the TASA: see subsection 20-5(4) of the TASA.

Partnerships

51. Under subsection 20-5(2) of the TASA, a partnership is eligible for registration as a tax agent or BAS agent, if the TPB is satisfied that:
    • each partner who is an individual is:
      • aged 18 years or more; and
      • a fit and proper person; and
    • if a company is a partner:
      • each director of the company is a fit and proper person;
      • the company is not under external administration; and
      • the company has not been convicted of a serious taxation offence or an offence involving fraud or dishonesty during the previous five years; and
    • in the case of registration as a registered tax agent – the partnership has a sufficient number of individuals, being registered tax agents, to provide tax agent services to a competent standard, and to carry out supervisory arrangements; and
    • in the case of registration as a registered BAS agent – the partnership has a sufficient number of individuals, being registered tax or BAS agents, to provide BAS services to a competent standard, and to carry out supervisory arrangements.       

Companies

52. Under subsection 20-5(3) of the TASA, a company is eligible for registration as a tax agent or BAS agent, if the TPB is satisfied that:
    • each director of the company is a fit and proper person; and
    • the company is not under external administration; and
    • the company has not been convicted of a serious taxation offence or an offence involving fraud or dishonesty during the previous five years; and
    • in the case of registration as a registered tax agent – the company has a sufficient number of individuals, being registered tax agents, to provide tax agent services to a competent standard and to carry out supervisory arrangements; and
    • in the case of registration as a registered BAS agent – the company has a sufficient number of individuals, being registered tax or BAS agents, to provide BAS services to a competent standard and to carry out supervisory arrangements.

Fit and proper person requirement

53. Section 20-15 of the TASA provides that in deciding whether it is satisfied that an individual is a fit and proper person, the TPB must have regard to:
    • whether the individual is of good fame, integrity and character; and
    • without limiting the above, whether at any time in the previous five years:
      • an event described in section 20-45 of the TASA has occurred; and
      • the individual had the status of an undischarged bankrupt; and
      • the individual served a term of imprisonment, in whole or in part.
54. Section 20-45 of the TASA provides that the following events may affect a registered tax practitioner’s continued registration:
    • conviction of a serious taxation offence
    • conviction of an offence involving fraud or dishonesty
    • being penalised for being a promoter of tax exploitation scheme
    • being penalised for implementing a scheme that has been promoted on the basis of conformity with a product ruling in a way that is materially different from that described in the product ruling
    • becoming an undischarged bankrupt or going into external administration
    • being sentenced to a term of imprisonment.

Professional indemnity insurance and continuing professional education requirements

55. Section 20-5 of the TASA provides that:
    • it is an eligibility requirement for registration and renewal of registration that applicants maintain, or will be able to maintain, professional indemnity insurance that meets the TPB's requirements
    • upon renewal of registration, registered tax practitioners are required to demonstrate that they have completed continuing professional education that meets the TPB's requirements.

Prescribed requirements in the TASR

56. One of the eligibility requirements for registration as an individual tax agent or BAS agent is that the individual meets the requirements prescribed by the TASR, including, but not limited to, the requirements relating to qualifications and experience (see subsection 20-5(1)(b) of the TASA).
57. An exception to this requirement exists for individuals who were registered as a tax agent or nominee immediately before 1 November 1988 and immediately before 1 March 2010.
58. Regulation 20 of the TASR requires that an individual seeking registration as a BAS agent must satisfy one of the items prescribed in Part 1 of Schedule 2 of the TASR (for the purposes of subsection 20-5(1)(b) of the TASA). These requirements are set out in Appendix 2.
59. Regulation 21 requires that an individual seeking registration as a tax agent must satisfy one of the items prescribed in Part 2 of Schedule 2 of the TASR (for the purposes of subsection 20-5(1)(b) of the TASA). These requirements are set out in Appendix 3.

Ceasing to be a registered tax practitioner

60. A tax practitioner will cease to be a registered tax practitioner where:
    • the tax practitioner's registration lapses (See Subdivision 20-B of the TASA);
    • the tax practitioner submits an application for renewal of their registration and the TPB rejects that renewal application;
    • the tax practitioner surrenders their registration;
    • the tax practitioner dies;
    • the tax practitioner ceases to exist (where the tax practitioner is a company); or
    • the tax practitioner is suspended or terminated as a registered tax practitioner by the TPB pursuant to the TPB’s powers under the TASA (for example, for a breach of the Code of Professional Conduct in section 30-10 of the TASA). In the case of suspension, the tax practitioner will be taken not to be a registered tax agent or BAS agent (except for the purposes of certain provisions in the TASA) for the period of suspension.

E. Other requirements about the use of the certification trade mark by a person who is the owner of the certification trade mark or an approved user (subsection 173(2)(e) of the TM Act)

61. Additional requirements that registered tax practitioners must satisfy to use the CTM for the symbol relate to the following matters:
    • Registered tax practitioner symbol guidelines
    • authorised use of the symbol
    • restrictions on using the symbol
    • alteration of the symbol
    • circumstances in which a tax practitioner must refrain from using the symbol.
62. These additional requirements are explained in paragraphs 63 to 79 below (noting that many of them are also set out in the terms and conditions in Appendix 1).

Registered tax practitioner symbol guidelines

63. It is a requirement for an approved user of the certification trade mark to comply with the Registered tax practitioner symbol guidelines (symbol guidelines).
64. The symbol guidelines explain and demonstrate different ways registered tax practitioners may use the symbol.
65. The symbol guidelines are contained in Appendix 4.

Authorised use of the symbol

66. The symbol must only be used by registered tax practitioners who satisfy the certification requirements. If, for example, a registered tax practitioner has not agreed to abide by the terms and conditions, then the tax practitioner is not authorised to use the symbol.
67. A registered tax practitioner must only use the symbol in a manner that is consistent with the terms and conditions (see Appendix 1), the Registered tax practitioner symbol guidelines (see Appendix 4), and in accordance with any other directions from the TPB published from time to time on the TPB’s website.
68. A registered tax practitioner must only use the symbol if it is accompanied by the tax practitioner’s registration number.
69. Where a registered tax practitioner partnership contracts with another entity to provide a tax agent service, BAS service or tax (financial) advice service, the partnership must use its registration number in conjunction with the symbol in the provision of those services, and not the registration number of any registered tax practitioner partner associated with the partnership.
70. Where a registered tax practitioner company contracts with another entity to provide a tax agent service, BAS service or tax (financial) advice service, the company must use its registration number in conjunction with the symbol in the provision of those services, and not the registration number of any other registered tax practitioner associated with the company.

Restrictions on using the symbol

71. The symbol must not be used inappropriately including, without limiting the generality of this restriction, as follows:
    • the symbol must not be used in a manner that contravenes the terms and conditions (which includes the requirement that a tax practitioner is required to comply with the CTM rules, the Registered tax practitioner symbol guidelines, and any directions from the TPB about its use)
    • the symbol must not be used without a tax practitioner's registration number
    • the symbol must only be used in, or in connection with, the provision of tax agent services, BAS services or tax (financial) advice services for a fee or other reward by, or on behalf of, a registered tax practitioner
    • the symbol must not be included on any written materials without the name of the registered tax practitioner
    • the symbol must not be used in a manner that infringes the TPB’s intellectual property and other rights in the symbol (for example the TPB’s registered rights in relation to the symbol as a CTM)
    • the symbol must not be used in a misleading or deceptive manner, or in any way which is illegal (for example, in relation to any intellectual property or consumer protection laws)
    • the symbol must not be used in a way that is likely to damage the reputation of the symbol or that of the TPB
    • the symbol must not be used or modified in a manner that makes improper or undesirable associations with the symbol (for example, the symbol must not be displayed on inappropriate websites, for example; gambling or adult entertainment websites)
    • if a tax practitioner sells their business, or the tax practitioner relocates their business premises, the tax practitioner must not permit the symbol to remain on signs, awnings or other visual displays at their former business premises and must remove the symbol from any signs, awnings or other visual displays, at their own expense, when leaving the premises or if directed to do so by the TPB.

Alteration of the symbol

72. A registered tax practitioner must not alter the symbol in any manner other than that permitted by the terms and conditions, the symbol guidelines, or any other directions from the TPB.
73. Examples of unauthorised alteration of the symbol are contained in the symbol guidelines in Appendix 4.

Circumstances in which a tax practitioner must refrain from using the symbol

74. The symbol must not be used where the tax practitioner:
    • has failed to apply to renew their registration within the required timeframe (see Subdivision 20-B of the TASA),
    • submits an application for renewal of their registration and the TPB rejects that renewal application,
    • surrenders their registration,
    • dies (noting that the executor or administrator of a deceased person’s estate, or any other person, must not use the deceased person’s version of the symbol with their registration number),
    • goes into external administration or is wound up (where the tax practitioner is a company), or
    • is suspended or terminated as a registered tax practitioner by the TPB pursuant to the TPB’s powers under the TASA.
75. A tax practitioner must also refrain from using the symbol where, in accordance with the terms and conditions, the TPB has directed the tax practitioner to refrain from using the symbol.

F. The procedure for resolving a dispute about whether goods and/or services meet the certification requirements (subsection 173(2)(f) of the TM Act)

76. The CTM for the symbol certifies the registration status of a tax practitioner and not the quality or accuracy of the services performed by the tax practitioner.
77. Services will meet the certification requirements if they are provided by a registered tax agent or BAS agent who has agreed to, and abides by, these CTM Rules. Further, to meet the certification requirements, a registered tax practitioner must not have been directed by the TPB to not use the symbol.
78. In the event that a tax practitioner wishes to dispute a decision made by the TPB in relation to its services meeting the certification requirements, the process set out in clause 16 of the terms and conditions contained in Appendix 1 is to apply.

G. The procedure for resolving a dispute about any other issue relating to the certification trade mark (subsection 173(2)(g) of the TM Act)

79. In addition to disputing a decision in relation to whether services meet the certification requirements as set out above, if a tax practitioner wishes to dispute a decision made by the TPB in relation to any other issue relating to the symbol, including a dispute after the tax practitioner is approved to use the symbol, the process set out in clause 16 of the terms and conditions contained in Appendix 1 is to apply.

These certified trade mark rules are also available as a PDF, download Registered tax practitioner symbol certified trade mark rules.