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

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

Conveyancers and GST withholding for certain taxable supplies of property

Table of contents TOC (auto-generated)   If you are a conveyancer, you may be aware that there have been law changes to relating to GST on certain property transactions starting on 1 July 2018. You… read more

Conveyancers and the annual vacancy fee for foreign owners of residential property

Table of contents TOC (auto-generated)   If you are a conveyancer you may be aware of obligations requiring the lodgment of an Annual vacancy return and payment of the Annual vacancy fee for foreign… read more

TPB(PN) D42/2020 Use and disclosure of a client’s TFN and TFN information in email communications

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

Imposing conditions

  Tax agents BAS agent Depending upon your qualifications and experience, you may have a 'condition' imposed on your registration. A condition limits the scope of tax agent, BAS or tax (financial)… read more

Conditions of registration

Tax agents BAS agents A condition on a registration limits the scope of tax agent services a tax practitioner can provide or limits their services to a particular area of taxation law. This allows… read more

Relevant experience for tax agents

Table of contents TOC (auto-generated)   You must have enough relevant experience in providing  tax agent services  to register or renew your registration as an individual tax agent. What is… read more

False audit declarations in SMSF returns lead to termination

Following a referral from the Australian Taxation Office (ATO), we investigated a registered tax agent’s conduct involving self-managed superannuation funds (SMSF).  The tax agent had lodged 92 SMSF… read more

Tax agent targets senior Australians to steal tax refunds

A complaint from the current tax agent of a client prompted an investigation into the conduct of the client’s previous tax agent.    During our investigation, it was found that the agent had lodged… read more

Failure to complete CPE and other Code breaches lead to registration suspension

A tax agent declared in their registration renewal application lodged that they met our minimum continuing professional education (CPE) requirements. The tax agent was asked to provide evidence of… read more

Tax agent shows repeated disregard for obligations

We investigated a tax agent and found they had breached multiple items of the Code of Professional Conduct (Code). The non-compliance included failure to:  lodge a substantial number of income tax… read more

Recognition of prior learning for BAS agents

We may accept qualifications obtained through a process of recognition of prior learning (RPL). RPL is assessed by various registered training organisations or course providers. It can provide for… read more

Relevant experience for BAS agents

Table of contents TOC (auto-generated) You must have enough relevant experience in providing  BAS services  to register or renew your registration as an individual BAS agent. What is considered… read more