Go to top of page

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 2017. 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.

 

September quarter weighted average processing days

Financial year-to-date weighted average processing days

Tax agent new registration

45

45

Tax agent renewal registration

43

43

BAS agent new registration

43

43

BAS agent renewal registration

63

63

Tax (financial) adviser new registration 60 60
Tax (financial) adviser renewal registration 45 45
Overall average for registration applications  50  50

 

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

 

Applications
on hand
30 Jun 2017

Applications received 
 Jul - Sep 2017

Applications processed
  Jul - Sep 2017

Applications
on hand
30 Sep 2017

Tax agent new registration

543

744

889

398

Tax agent renewal registration

1,407

3,212

3,613

1,006

BAS agent new registration

241

453

441

253

BAS agent renewal registration

404

674

908

170

Tax (financial) adviser new registration 1,955 666 1,480 1,141
Tax (financial) adviser renewal registration 1,437 2,141 1,298 2,280

Total

5,987

7,890

8,629

5,248

 

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- Sep 2017

Members of the public

325

Registered tax practitioners

26

The ATO

17

Other sources and internally generated

43

Total

411

 

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 Jun 2017

Cases received
Jul - Sep 2017

Cases finalised
Jul - Sep 2017

Cases on hand
    30 Sep 2017

514

980 942 552

 

Outcomes of compliance cases

Outcome

Total
Jul - Sep 2017

Referred to Federal Court

0

Application for registration or renewal rejected

1

Registration terminated

6

Registration suspended

0

Order issued

19

Written caution issued

35

Change of behaviour

26

Complaint withdrawn

19

Resolved between parties

18

Education of tax practitioner

410

Registration surrendered

241

Breach found - but no sanction imposed

1

No breach identified or proven

166

Total

942

 

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.
 

Compliance case processing times

We aim to finalise:

  • low risk cases within 30 days of receipt
  • medium risk cases within 120 days
  • high risk cases requiring an investigation within 210 days.

Cases

% complete on time in
the September 2017 quarter

% complete on time in
the financial year-to-date
2017­–2018  

Low risk (within 30 days)

57

57

Medium risk (within 120 days)

87 87

High risk investigations (within 210 days)

79 79


 

Last modified: 11 October 2017