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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
Complying with your personal tax obligations As a registered tax practitioner, you play a significant role in influencing and supporting the tax system. It is very important for you to keep your… 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
Managing conflicts of interest
A conflict of interest arises when you have a personal interest or a duty to another person which is in conflict with the duty owed to your client in your capacity as a registered tax practitioner.… read more
Confidentiality of client information
Table of contents TOC (auto-generated) You must not disclose information relating to a client’s (or a former client's) affairs to a third party unless you have: obtained the client’s permission; or… 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(I) 09/2011 Digital service providers and the Tax Agent Services Act 2009
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
Change of registration details or circumstances
You must notify us within 30 days after you become, or ought to have become, aware of any changes to your: contact details, including your address for service of notices practice structure legal or… 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
Table of contents TOC (auto-generated) You must apply to renew your registration at least 30 days, but not more than 90 days, before it expires. Once you submit your renewal application, your… read more