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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
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
Talk to your clients about scams
When it comes to scams, prevention is better than a cure. It can be difficult to recover money lost to a scam and even more difficult to recover your identity if your personal information is stolen.… read more
Ensuring tax practitioners uphold the integrity of the profession
Following a referral from the Australian Taxation Office (ATO), we conducted an investigation into the conduct of a company which revealed they had breached multiple requirements of the Code of… read more
Tax agent terminated following referral from Migration Agents Registration Authority
The Tax Practitioners Board (TPB) terminated a tax agent’s registration after they ceased to meet the tax practitioner registration requirement that they are a fit and proper person under the Tax… read more
Tax agent terminated after claiming a bogus Research and Development tax offset
A Victorian tax agent had their registration terminated by the Tax Practitioners Board (TPB) after investigations revealed they breached three items under the Code of Professional Conduct (Code),… read more
Obstruction of tax laws and dishonest conduct
Following our investigation, the Board Conduct Committee (BCC) has terminated the registration of a tax agent and banned them from applying for registration for a period of 4 years. The BCC… read more
Misconduct leads to tax agent terminations
We investigated the conduct of an individual tax agent and found that they had breached multiple requirements of the Code of Professional Conduct (Code). The tax agent was found to have breached… read more
AAT upholds TPB decision to terminate tax agent for breaching registration condition
The Administrative Appeals Tribunal (AAT) upheld the Tax Practitioners Board’s (TPB) decision to terminate Mr Peter Mihajlovic’s tax agent registration and impose a 12-month non-application period… read more