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Supervision, competency and quality management
One of the registration requirements for a company or partnership entity to become a tax or BAS agent is to satisfy the ‘sufficient number’ requirement. This means your entity must have an adequate… read more
Supervision and control for tax agents
One of the registration requirements for a company or partnership entity to become a tax agent is to satisfy the ‘sufficient number’ requirement. This means your entity must have an adequate number… read more
Supervision and control for BAS agents
One of the registration requirements for a company or partnership entity to become a BAS agent is to satisfy the ‘sufficient number’ requirement. This means your entity must have an adequate number… read more
Events that may affect your continued registration
There are certain events that may affect your continued registration as a registered tax practitioner. Where it is a partnership that is the registered tax practitioner - the event may be one that… read more
To be eligible for registration, applicants must satisfy a fit and proper person requirement. The fit and proper person requirement applies to: individual applicants each partner and director in… read more
Failing to comply with your obligations
All registered tax practitioners must comply with the Tax Agent Services Act 2009 (TASA), including the Code of Professional Conduct (Code) and the civil penalties provisions. We consider… read more
TPB(PN) 3/2019 Letters of engagement
Tax Practitioners Board practice note The Tax Practitioners Board (TPB) has released this practice note to provide practical guidance and assistance to registered tax practitioners in relation to the… read more
TPB(I) 38/2023 What is a BAS service?
Table of contents TOC (auto-generated) Disclaimer This is a Tax Practitioners Board (TPB) Information sheet (TPB(I)). It provides information regarding the TPB’s position on the application of… read more
TPB(I) 39/2023 What is a tax agent service?
Table of contents TOC (auto-generated) Disclaimer This is a Tax Practitioners Board (TPB) Information sheet (TPB(I)). It provides information regarding the TPB’s position on the application of… read more
TPB(I) 40/2023 What is a fee or other reward?
Table of contents TOC (auto-generated) Disclaimer This is a Tax Practitioners Board (TPB) Information sheet (TPB(I)). While it seeks to provide practical assistance and explanation, it does not… read more
FAQs – single disciplinary body for financial advisers
Under the Financial Sector Reform (Hayne Royal Commission Response—Better Advice) Act 2021 (Better Advice Act), from 1 January 2022, tax (financial) advisers are no longer regulated by the Tax… read more
The grounds for termination of registration depend on whether you are registered as an individual, partnership or company tax agent or BAS agent (collectively referred to as tax practitioners).… read more
Table of contents TOC (auto-generated) Before you start providing tax agent or BAS services to a client, we recommend you have a written agreement with the client setting out the terms and… read more
TPB expands consultation on draft Code Determination guidance
To ensure appropriate standards of professional and ethical conduct in the tax profession are upheld, the regulator for tax practitioners, the Tax Practitioners Board (TPB), today released draft… read more
Federal Court imposes highest civil penalty of $1,800,000 in TPB matter
The Federal Court has handed down the highest total civil penalty for a Tax Practitioner Board (TPB) application against Sydney unregistered preparer, Jayden Van Dyke. Mr Van Dyke was issued with a $… read more
Improving integrity in the tax profession
The Government has expanded the Code of Professional Conduct (Code) for tax practitioners, to strengthen integrity and accountability in the tax profession. To support implementation, the TPB is… read more
Don’t be complacent about your cyber security – watch out for cyber grinches!
With the holiday period just around the corner, we're reminding all tax and BAS agents to keep your offices and client information secure if you're closing for a holiday break. Cyber criminals are… read more
Recognised professional associations
Recognised professional associations (RPAs) may be accredited by us as a recognised tax agent or BAS agent association if they meet certain requirements in the Tax Agent Services Regulations 2022.… read more
TPB(I) 45/2024 False or misleading statements
Table of contents TOC (auto-generated) Disclaimer This is a Tax Practitioners Board (TPB) Information sheet (TPB(I)). This document is intended as information only. It provides information… read more