Below is information about our processing of registration applications and our handling of compliance cases for the period from 1 January to 30 June 2023.

Each year we receive and process a large number of registration applications. Under the law we have up to six months to make a decision about a new registration application. We aim to process, on average, a registration application (new and renewal), within 30 days of receiving a complete application.

The processing times may be affected if we have to undertake follow-up action to verify information in the application.

If you have submitted your renewal application on time, you remain registered until we have made a decision and notified you of the outcome.

Number of applications processed

Application type

Applications
on hand

31 December 2022

Applications received

January - June 2023

Applications processed

January - June 2023

Applications on hand

30 June 2023

Tax agent new registration

150

1,218

1,055

313

Tax agent renewal registration

341

7,130

7,097

366

BAS agent new registration

72

638

569

141

BAS agent renewal registration

103

2,272

2,316

57

Total

666

11,258

11,037

877

Further information

For more information on the processing of applications, refer to Processing times.

We receive complaints and referrals about tax practitioners' conduct from various sources including the public, registered tax practitioners and the Australian Taxation Office (ATO).

We also generate compliance cases internally to address key risks and issues.

Where there are a number of complaints received about a particular tax practitioner, we may action them all in a single case.

We provide strong support to tax practitioners who are responsible, and comply with their obligations under the Tax Agent Services Act 2009 (TASA). However, we take firm action against practitioners who do not, or are unwilling to, comply with their obligations under the TASA, including the Code of Professional Conduct (Code).

Complaints and referrals

Source

Number received

January - June 2023

The ATO

317

Members of the public

240

TPB internally generated

117

Anonymous complaint

90

Registered tax practitioners

43

Media

67

Complaints pending review

93

ASIC

5

Recognised professional association

3

Law enforcement

2

Other

10

Total

987

 

Compliance cases actioned

A significant proportion of cases we action are finalised with no breach of the Code or other legislative obligations identified. It is only in a small percentage of cases where an administrative sanction is imposed on a practitioner or the matter is referred to the Federal Court for consideration of the imposition of a civil penalty.

Whenever possible, and particularly in the less serious matters, we work with tax practitioners and complainants to resolve issues. We are often able to resolve matters where a practitioner recognises their error and changes their behaviour accordingly, or where the complainant withdraws their compliant.

Cases started

January - June 2023

Cases finalised

January - June 2023

Cases on hand

30 June 2023

546

440

563

Outcomes of compliance cases

Outcome

Total

January - June 2023

No further action – For Intel purposes only or low risk

212

Change of behaviour

31

Education of tax practitioner

31

Agent failed to renew, no longer exists, or is deceased

30

Registration terminated

29

No breach identified or proven

26

Written caution issued

17

Order issued

12

No further action - Insufficient evidence

11

Registration suspended

5

Compliance monitoring finalised

5

Unregistered agent advertising removed

4

Registration surrendered

4

Cease and desist letter issued

3

Internal review – Original decision incorrect

3

Referred to the Federal Court for alleged breaches of the civil penalty provisions in the TASA

3

Internal review - Original decision upheld

3

Complaint or referral withdrawn

1

Breach found but no sanction imposed

1

Outside Board jurisdiction

1

Other

8

Total

440

The table above includes the number of administrative sanctions imposed during the quarter for cases finalised. Where a case has more than one sanction imposed, the more serious sanction is included in the table. For example, if a tax practitioner is suspended and ordered to complete a course while suspended, the sanction is recorded in the 'Registration suspended' category.

Last modified: 12 July 2023