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TPB(I) 16/2012 Do valuers need to register as tax agents
Table of contents TOC (auto-generated) Disclaimer This is a Tax Practitioners Board (TPB) information sheet (TPB(I)). It is intended to be for information only. While this TPB(I) seeks to provide… read more
When a registered tax practitioner dies, their registration with us must be terminated. Following the death of a registered tax practitioner, it is important that the executor, next of kin or other… read more
TPB(I) 15/2012 Code of Professional Conduct - Holding money or other property on trust
Table of contents TOC (auto-generated) Disclaimer This is a Tax Practitioners Board (TPB) Information sheet (TPB(I)). It is intended to be for information only. It provides information regarding the… 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
There are several civil penalty provisions in the Tax Agent Services Act 2009 (TASA) for tax and BAS agents (collectively referred to as tax practitioners). These civil penalty provisions can be… read more
TPB(I) 14/2012 Tertiary qualifications in a discipline other than accounting for tax agents
Table of contents TOC (auto-generated) Disclaimer This is a Tax Practitioners Board (TPB) Information sheet (TPB(I)). It is intended to be for information only. It provides an overview of the TPB’s… read more
Table of contents TOC (auto-generated) Disclaimer This is a Tax Practitioners Board (TPB) Information Sheet (TPB(I)). It is intended to be for information only. While it seeks to provide practical… read more
TPB(I) 12/2012 Insolvency practitioners: Do you need to register as a tax or BAS agent?
Table of contents TOC (auto-generated) Disclaimer This is a Tax Practitioners Board (TPB) Information sheet (TPB(I)). It is intended to be for information only. While this TPB(I) seeks to provide… read more
Table of contents TOC (auto-generated) Disclaimer This is a Tax Practitioners Board (TPB) Information sheet (TPB(I)). It is intended to be for information only. It provides an overview of the TPB’s… read more
Table of contents TOC (auto-generated) Disclaimer This is a Tax Practitioners Board (TPB) Information sheet (TPB(I)). It is intended to be for information only. It provides an overview of the TPB’s… read more
Continuing professional education
When renewing your registration, you must have completed continuing professional education (CPE) that meets our requirements. Complying with our CPE requirements will assist you to maintain knowledge… read more
Federal Court upholds Tax Practitioners Board decision
Chair of the Tax Practitioners Board (TPB), Mr Ian Taylor, has today welcomed the decision of the Federal Court in the most recent case of Mr Philip Ham. Mr Ham was sued by a former client for… read more
Any education activity relevant to the tax (including tax (financial) advice) and BAS agent services you provide that maintains, develops or promotes your skills, knowledge or attributes, is… 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
The Code of Professional Conduct (Code) sets out principles under five separate categories. Honesty and integrity You must act honestly and with integrity. You must comply with the taxation laws in… read more
Client verification process for tax practitioners
Table of contents TOC (auto-generated) In recent times we have seen a lack of proper identification processes in tax practitioners’ practices resulting in tax and identity fraud. It is increasingly… read more
Acting lawfully in the best interests of clients
You must act lawfully in the best interests of your clients. This is one of your obligations (item 4) under the Code of Professional Conduct (Code). When representing your clients, you must advance… read more
Reasonable care is an important element of the Code of Professional Conduct (Code) in the Tax Agent Services Act 2009 (TASA). Under the Code, you are required to take reasonable care: in… read more
Holding money or other property on trust
You must account to your client for money or other property you may receive from your client or on their behalf that you hold on trust for them. This is one of your obligations as a registered tax… 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