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Table of contents TOC (auto-generated) Foreign resident capital gains withholding and the tax agent services regime If you are a conveyancer, you may be aware that foreign resident capital gains… read more
Tax (financial) advice services
A tax (financial) advice service consists of 5 key elements: a tax agent service (excluding representations to the Commissioner of Taxation) provided by an Australian financial services (AFS)… 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
Registering as an individual tax agent to provide tax (financial) advice services
Table of contents TOC (auto-generated) To provide tax (financial) advice services for a fee or other reward, you must be either: a qualified tax relevant provider (QTRP) (that is, a relevant… read more
Qualifications and experience for tax agents
To become a registered tax agent, individual applicants must: satisfy certain qualification and experience requirements, which are set out in the Tax Agent Services Regulations 2022 (TASR), and… read more
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
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
Board approved courses requirements for tax agents
To become a registered tax agent, an individual may be required to have successfully completed a: Board approved course in basic accountancy principles Board approved course in Australian taxation… 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
We have the power to formally investigate certain matters under section 60-95 of the Tax Agent Services Act 2009 (TASA). Matters we have the power to investigate include: applications for… read more
Reviewable decisions - administrative appeals
The new Administrative Review Tribunal (ART) replaced the Administrative Appeals Tribunal (AAT) on 14 October 2024. If you applied for a review of a Tax Practitioners Board decision on or before 13… read more
Supervision and control for tax agents
One of the registration requirements for a company or partnership entity to become a tax agent is to satisfy the ‘sufficient number’ requirement. This means your entity must have an adequate number… read more
Qualifications and experience for BAS agents
To become a registered BAS agent, individual applicants must: satisfy certain qualification and experience requirements, which are set out in the Tax Agent Services Regulations 2022 (TASR), and… read more
You, your company or partnership must be registered with us to provide BAS services for a fee or other reward. If your application for registration is approved, your registration period will be for… read more
Board approved courses requirements for BAS agents
To become a registered BAS agent, an individual must have successfully completed a: Board approved course in basic GST/BAS taxation principles Board approved unit in the Tax Agent Services Act 2009… read more