Below is information about our processing of registration applications and our handling of compliance cases for the period from 1 July to 31 December 2022.

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

30 June 2022

Applications received

July - December 2022

Applications processed

July - December 2022

Applications on hand

31 December 2022

Tax agent new registration

279

1,200

1,334

145

Tax agent renewal registration

476

7,035

7,170

339

BAS agent new registration

121

536

589

70

BAS agent renewal registration

56

1,610

1,564

103

Total

932

10,381

10,662

657

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

July - December 2022

Members of the public

315

Anonymous complaint

147

Registered tax practitioners

41

The ATO

160

ASIC

101

Internally generated

199

Other 

99

Total

1,062

 

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

July - December 2022

Cases finalised

July - December 2022

Cases on hand

31 December 2022

666

674

458

Outcomes of compliance cases

Outcome

Total

July - December 2022

No further action – For Intel purposes only or low risk

484

Registration terminated

43

No breach identified or proven

31

Written caution issued

23

Compliance Monitoring finalised

19

Education of tax practitioner

16

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

13

Order issued

8

Registration suspended

7

Change of behaviour

6

Unregistered agent advertising removed

4

Outside Board jurisdiction

3

No further action – Insufficient evidence

3

Breach found but no sanction imposed

2

Internal review – Original decision upheld

2

Other

10

Total

674

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: 6 March 2023