Policy and Guidance

Tax agent deregistered for criminal conduct

Maitland tax agent, Michael Unicomb has had his registration terminated for serious misconduct which led to a criminal conviction in the District Court of New South Wales. Mr Unicomb was charged with… read more

Compliance case studies

Overview

The Board Conduct Committee (BCC) of the Tax Practitioners Board (TPB) reviews matters presented to it for alleged failure to comply with the  Tax Agent Services Act 2009  (TASA), including the Code… read more

Sanctions

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… read more

Serving documents or notices

In some circumstances we are required to serve notices or documents on registered tax practitioners and other entities. For example: if we are commencing an investigation into conduct that we suspect… read more

Compliance matters

At the Tax Practitioners Board (TPB) we are working hard to enhance the integrity of the registered tax practitioner profession. One of the ways we’re doing this is by targeting the highest risk tax… read more

TPB(I) D49/2022 What is a fee or other reward?

Table of contents TOC (auto-generated)   Tax Practitioners Board exposure draft The Tax Practitioners Board (TPB) has released this draft Information Sheet (TPB(I) D49/2022) as an exposure draft and… read more

TPB(I) D48/2022 What is a tax agent service?

Table of contents TOC (auto-generated)   The Tax Practitioners Board (TPB) has released this draft Information Sheet (TPB(I) D48/2022) as an exposure draft and invites comments and submissions in… read more

TPB(I) D47/2022 What is a BAS service?

Table of contents TOC (auto-generated)   Tax Practitioners Board exposure draft  The Tax Practitioners Board (TPB) has released this draft Information Sheet (TPB(I) D47/2022) as an exposure draft and… read more

TPB(I) D46/2021 Supervisory arrangements under the Tax Agent Services Act 2009

Table of contents TOC (auto-generated)   The Tax Practitioners Board (TPB) has released this draft Information Sheet (TPB(I) D46/2021) as an exposure draft and invites comments and submissions in… read more

TPB(PN) D40/2019 Letters of engagement

Table of contents TOC (auto-generated) Tax Practitioners Board exposure draft practice note The Tax Practitioners Board (TPB) has released this draft practice note to provide practical guidance and… read more

FAQs – multi-factor authentication for My Profile

We have enhanced our online portal ( My Profile ) used by tax practitioners as we take online security seriously here at the Tax Practitioners Board (TPB). As part of this enhancement, we have… read more

For tax practitioners

TPB(PN) D45/2021 Proof of identity requirements for client verification

Table of contents TOC (auto-generated)   The Tax Practitioners Board (TPB) has released this draft Practice Note to provide practical guidance and assistance to registered tax practitioners in… read more

Apply to register

Who needs to register?   Tax agents BAS agents If you provide tax agent services for a fee or other reward, you must be registered with the Tax Practitioners Board (TPB) unless an  exemption  applies… read more

TPB(EP) D43/2021 Continuing professional education requirements for registered tax and BAS agents

Table of contents TOC (auto-generated)   This Tax Practitioner Board (TPB) draft explanatory paper (TPB(EP)) provides a detailed explanation of the TPB’s continuing professional education (CPE)… read more