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 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