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Registration and compliance processing

Registration and compliance processing

Below is information about our processing of registration applications and our handling of compliance cases for the period from 1 July to 30 September 2018. This web page is updated quarterly.
 

Registration application processing times

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.

Application type

September quarter weighted average processing days

Financial year-to-date weighted average processing days

Tax agent new registration

25

25

Tax agent renewal registration

19

19

BAS agent new registration

22

22

BAS agent renewal registration

14

14

Tax (financial) adviser new registration

17 17

Tax (financial) adviser renewal registration

196 196

Overall average for registration applications

 23  23

 

Note:

  • As long as a renewal application has been submitted before the registration has expired, the tax practitioner remains registered until a decision has been made by us to grant or reject the application.
  • Additional follow-up action may be required to verify information in the application.
     

Number of applications processed

Application type

Applications
on hand 

30 June 2018

Applications received 

July - September 2018

Applications processed

July - September 2018

Applications on hand 

30 September 2018

Tax agent new registration

371

650

903

118

Tax agent renewal registration

549

2,742

2,962

329

BAS agent new registration

170

370

471

69

BAS agent renewal registration

149

879

885

143

Tax (financial) adviser new registration

102 349 400 51

Tax (financial) adviser renewal registration

188 0 173 15

Total

1,529

4,990

5,794

725

 

Further information

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

 

Compliance case outcomes and performance

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 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

Received from

Number received
July - September 2018

Members of the public

355

Registered tax practitioners

48

The ATO

52

Other sources and internally generated

146

Total

601

 

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 on hand

30 June 2018

Cases received

July - September 2018

Cases finalised

July - September 2018

Cases on hand

30 September 2018

655

1,407 1,190 872

 

Outcomes of compliance cases

Outcome

Total

July - September 2018

Referred to Federal Court

0

Application for registration or renewal rejected

8

Registration terminated

5

Registration suspended

0

Order issued

28

Written caution issued

75

Change of behaviour

35

Complaint withdrawn

22

Resolved between parties

7

Education of tax practitioner

558

Registration surrendered

257

Breach found - but no sanction imposed

1

No breach identified or proven

146

Outside Board jurisdiction

48

Total

1,190

In the table above only one administrative sanction per case is recorded. However, multiple administrative sanctions can be imposed in a single case. For example, a tax practitioner may be suspended and ordered to complete an activity or course while suspended.
 

Last modified: 7 November 2018