Payroll and digital service providers: do you need to register with the TPB?
Payroll and digital service providers must consider whether they need to be registered with the Tax Practitioners Board (TPB). Generally, any entity that provides tax advice for a fee and is not registered with the TPB is operating illegally and financial penalties could apply.
The TPB has published guidance to help payroll and digital service providers determine if they need to register with the TPB.
- TPB (I) 31/2016: Payroll service providers
- TPB(I) 09/2011: Digital service providers and the Tax Agent Services Act 2009
The guidance includes:
- background about the tax agent services regime
- examples of circumstances where a payroll or digital service provider does not need to register as a tax agent or BAS agent
- examples of circumstances where a payroll or digital service provider must register as a tax agent or BAS agent
- options available to payroll and digital service providers who need to register including information about the different eligibility pathways for registration.
The TPB continues to work closely with payroll and digital service providers to assist them to register where required and to communicate with the wider payroll and digital service provider industry. For more information about registering with the TPB, contact us.
Last modified: 4 February 2019