The conduct of a registered tax practitioner is regulated in part by the Code of Professional Conduct (Code) in the Tax Agent Services Act 2009 (TASA).
We can impose administrative sanctions on practitioners who fail to comply with the Code, or take other actions against practitioners who breach other parts of the TASA.
If we investigate a practitioner and find that they have failed to comply with the Code, there is a graduated level of administrative sanctions that we can apply, including:
- giving a written caution
- requiring a response to requests and directions from the Board
- requiring a course of training be completed
- subjecting a practitioner to specified restrictions
- requiring a practitioner to practise under the supervision of another registered practitioner
- suspending registration for a period of time
- terminating registration.
Other actions we may take
We may also terminate a practitioner's registration if:
- an event affecting their continued registration occurs
- they cease to meet one of the tax practitioner registration requirements
- they breach a condition of registration.
We may also apply to the Federal Court for a civil penalty to be imposed on a practitioner for serious misconduct, such as:
- making a false or misleading statement to the Commissioner
- employing or using the services of deregistered entities, in certain circumstances
- signing a declaration or other statement relating to a document for a taxpayer that was prepared by an entity other than:
- the practitioner
- another practitioner who is an individual
- another individual working under the practitioner’s supervision and control or the supervision and control of another practitioner who is an individual.
We may also apply to the Federal Court for an injunction to restrain or require certain conduct.
Last modified: 2 April 2019