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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 April to 30 June 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.

 

June quarter weighted average processing days once a complete application is received**

Financial year-to-date weighted average processing days once a complete application is received**

Tax agent new registration

44

36

Tax agent renewal registration*

26

26

BAS agent new registration

46

28

BAS agent renewal registration*

29

29

Tax (financial) adviser new registration 28 31
Tax (financial) adviser renewal registration* 19 23
Overall average for registration applications  28  28

*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
31 Mar 2017

Applications received 
 Apr - Jun 2017

Applications processed
  Apr - Jun 2017

Applications
on hand
30 Jun 2017

Tax agent new registration

419

888

764

543

Tax agent renewal registration

1,139

3,744

3,476

1,407

BAS agent new registration

229

431

419

241

BAS agent renewal registration

401

799

796

404

Tax (financial) adviser new registration 282 3,007 1,334 1,955
Tax (financial) adviser renewal registration 107 2,271 941 1,437

Total

2,577

11,140

7,730

5,987

 

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
Apr - Jun 2017

Members of the public

250

Registered tax practitioners

32

The ATO

21

Other sources and internally generated

28

Total

331

 

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
31 Mar 2017

Cases received
Apr - Jun 2017

Cases finalised
Apr - Jun 2017

Cases on hand
    30 Jun 2017

893

865

1,244

514

 

Outcomes of compliance cases

Outcome

Total
Apr - Jun 2017

Referred to Federal Court

0

Application for registration or renewal rejected

0

Registration terminated

1

Registration suspended

1

Order issued

23

Written caution issued

133

Change of behaviour

17

Complaint withdrawn

15

Resolved between parties

11

Education of tax practitioner

562

Registration surrendered

306

Breach found - but no sanction imposed

4

No breach identified or proven

171

Total

1,244

 

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 Jun 2017 quarter

% complete on time in
the financial year-to-date
2016­–2017  

Low risk (within 30 days)

35

29

Medium risk (within 120 days)

87 81

High risk investigations (within 210 days)

94 86


 

Last modified: 20 July 2017