Tax agent services | Tax Practitioners Board

Tax agent services are services relating to:

ascertaining (that is, working out) or advising about liabilities, obligations or entitlements of entities (that is your clients) under a taxation law; or

representing entities in their dealings with the Commissioner of Taxation (Commissioner) in relation to a taxation law; and

where it is reasonable to expect the entity will rely on the service to satisfy liabilities or obligations, or to claim entitlements under a taxation law.

There is a legal requirement that you must not charge or receive a fee or other reward if you provide a service which you know or should reasonably know is a tax agent service and you are not a registered tax agent. A similar requirement applies to lawyers preparing or lodging tax returns, they too must register. These registration requirements are not part of the definition of tax agent services, but are set out in section 50-5 of the Tax Agent Services Act 2009 (TASA).

For the definition of a tax agent service, refer to section 90-5 of the TASA.

Taxation law

Taxation law is defined in subsection 995-1(1) of the Income Tax Assessment Act 1997 to mean:

an Act of which the Commissioner has the general administration (including a part of an Act to the extent to which the Commissioner has the general administration of the Act); or
legislative instruments made under such an Act (including such a part of an Act); or
the TASA or regulations made under the TASA.

What is not a tax agent service?

The TASR specifies services that are not tax agent services – for example, services provided by:

an auditor of a self-managed superannuation fund under the Superannuation Industry (Supervision) Act 1993
an entity to a related entity
a partner in a partnership (or a related entity of the partner) to another partner of the partnership in relation to the partnership
a trustee of a trust (or a related entity of the trustee) to the trust, or a member of the trust, in relation to the trust.

For more examples of services, refer to our Information sheet TPB(I) 39/2023 What is a tax agent service?

Examples of tax agent services

This table includes a non-exhaustive list of the types of services that may or may not constitute a tax agent service under the TASA.

Service
1
Tax agent service?	Preparing returns, notices, statements, applications or other documents about your client’s liabilities, obligations or entitlements under a taxation law.
	Yes
2
Tax agent service?	Applying to the Commissioner or the Administrative Review Tribunal for a review of, or instituting an appeal against, a decision on an objection under Part IVC of the Taxation Administration Act 1953 (TAA).
	Yes
3
Tax agent service?	Lodging returns, notices, statements, applications or other documents about your client’s liabilities, obligations or entitlements under a taxation law.
	Yes
4
Tax agent service?	Assisting clients with tax concessions for expenditure incurred on research and development activities where the service involves the application of taxation laws.
	Yes
5
Tax agent service?	Preparing depreciation schedules on the deductibility of capital expenditure.
	Yes
6
Tax agent service?	Ascertaining the withholding obligations for employees of your clients, including preparing income statements.
	Yes
7
Tax agent service?	Preparing or lodging objections on behalf of a taxpayer under Part IVC of the TAA against an assessment, determination, notice or decision under a taxation law.
	Yes
8
Tax agent service?	Giving clients advice about a taxation law that they can reasonably be expected to rely on to satisfy their taxation obligations.
	Yes
9
Tax agent service?	Providing tax related advice specific to client's circumstances regarding: PAYG withholding liability, Superannuation Guarantee obligations, fringe benefits tax laws, (if relating to collection and recovery only) and termination and redundancy payments.
	Yes
10
Tax agent service?	Advising about claiming of an allowable tax deduction for superannuation contribution under the Income Tax Assessment Act 1997 (ITAA 1997).
	Yes
11
Tax agent service?	Advising about superannuation contribution caps (such as the transfer balance cap) and the effect of exceeding those caps.
	Yes
12
Tax agent service?	Advising about fringe benefits tax laws.
	Yes
13
Tax agent service?	Undertaking a payroll compliance review, providing an assessment and/or opinion as to whether the client is compliant with their obligations under one or more taxation laws.
	Yes
14
Tax agent service?	Dealing with the Australian Taxation Office (ATO) on behalf of clients under a taxation law.
	Yes
15
Tax agent service?	Providing a payroll service which involves interpreting and applying a taxation law, including reporting of employee payroll information through the use of or set up of single touch payroll (STP) enabled software.
	Yes
16
Tax agent service?	Advising a client on the multinational anti-avoidance laws under the ITAA 1936.
	Yes
17
Tax agent service?	Advising on the tax implications of salary sacrificing arrangements and salary packaging.
	Yes
18
Tax agent service?	Applying to the Registrar for an ABN on behalf of a client.
	Yes
19
Tax agent service?	Advising a client on fuel tax credits.
	Yes
20
Tax agent service?	Advising, or acting on behalf of, clients on tax debts (i.e. payment plans, remission of debt or interest, winding-up matters initiated by the ATO).
	Yes
21
Tax agent service?	Installing computer accounting software and determining default goods and services tax (GST) and other codes tailored to clients.
	Yes
22
Tax agent service?	Reconciling BAS data entry to ascertain the figures to be included on a client’s activity statement.
	Yes
23
Tax agent service?	Completing activity statements on behalf of a client or instructing them which figures to include.
	Yes
24
Tax agent service?	Confirming figures to be included on a client’s activity statement.
	Yes
25
Tax agent service?	Coding transactions, tax invoices and transferring data onto a computer program for clients through processes that require the interpretation or application of a BAS provision.
	Yes
26
Tax agent service?	Providing advice about or confirming a client’s withholding tax obligations in relation to the client’s employees.
	Yes
27
Tax agent service?	BAS services, including services declared to be a BAS service by way of a legislative instrument issued by the TPB.
	Yes
28
Tax agent service?	Preparing and providing an income statement that may include reportable fringe benefits amounts and the reportable employer superannuation contributions.
	Yes
29
Tax agent service?	Registering or providing advice on registration for GST, PAYG withholding, or fringe benefits tax (FBT).
	Yes
30
Tax agent service?	Services under the Superannuation Guarantee (Administration) Act 1992 to the extent that they relate to a payroll function or payments to contractors.
	Yes
31
Tax agent service?	Advising about a superannuation guarantee charge (SGC) liability, including calculating the liability and preparing the SGC statement.
	Yes
32
Tax agent service?	Advising about the offsetting of late payments of superannuation contributions against the SGC.
	Yes
33
Tax agent service?	Completing the late payment offset election section of an SGC statement.
	Yes
34
Tax agent service?	Representing a client in their dealings with the ATO relating to the SGC – lodging SGC statements, being an authorised contact relating to the superannuation guarantee (SG) and SGC, and accessing these accounts in the ATO’s online services for agents.
	Yes
35
Tax agent service?	Being an authorised contact with the ATO for payment arrangements relating to SGC.
	Yes
36
Tax agent service?	Being an authorised contact with the ATO for requesting penalty remissions relating to SGC.
	Yes
37
Tax agent service?	Being an authorised contact for any audit or review activity undertaken by the ATO relating to SGC.
	Yes
38
Tax agent service?	Determining and reporting the superannuation guarantee shortfall and associated administrative fees.
	Yes
39
Tax agent service?	Dealing with superannuation payments made through a clearing house.
	Yes
40
Tax agent service?	Completing and lodging the Taxable payments annual report to the ATO on behalf of a client.
	Yes
41
Tax agent service?	Sending a tax file number (TFN) declaration to the ATO on behalf of a client.
	Yes
42
Tax agent service?	Undertaking a payroll compliance review, providing an assessment and/or opinion whether the client is compliant with one or more BAS provisions.
	Yes
43
Tax agent service?	Providing a payroll service which involves interpreting and applying a BAS provision, including reporting of employee payroll information through the use of or set up of STP enabled software.
	Yes
44
Tax agent service?	Installing computer accounting software without determining default GST and other codes tailored to the client.
	No
45
Tax agent service?	Providing non-tax advice relating to salary sacrificing arrangements and salary packaging.
	No
46
Tax agent service?	Transmission of data to the ATO through STP enabled software, where the data transmission does not require the interpretation or application of a taxation law.
	No
47
Tax agent service?	Coding tax invoices and transferring data onto a computer program for clients under the instruction and supervision of a registered tax or BAS agent.
	No
48
Tax agent service?	Performing data entry for clients through processes that do not require the interpretation or application of a taxation law.
	No
49
Tax agent service?	Contracting the services of a specialist to provide advice about an area of taxation law that you have no expertise and cannot review for accuracy.
	No
50
Tax agent service?	Services provided by an auditor of a self-managed superannuation fund under the Superannuation Industry (Supervision) Act 1993.
	No
51
Tax agent service?	Providing general taxation advice to clients that does not involve the application or interpretation of a taxation law to the client’s personal circumstances (for example, general advice sent to clients in a newsletter or published on a website).
	No
52
Tax agent service?	General training (such as a classroom) in relation to the use of computerised accounting software not related to particular situations.
	No
53
Tax agent service?	Performing bank reconciliations.
	No
54
Tax agent service?	Entering data without involvement in or calculation of figures to be included on a client's activity statement.
	No
55
Tax agent service?	Providing advice on taxes and duties under State or Territory based legislation.
	No

Service		Tax agent service?
1	Preparing returns, notices, statements, applications or other documents about your client’s liabilities, obligations or entitlements under a taxation law.	Yes
2	Applying to the Commissioner or the Administrative Review Tribunal for a review of, or instituting an appeal against, a decision on an objection under Part IVC of the Taxation Administration Act 1953 (TAA).	Yes
3	Lodging returns, notices, statements, applications or other documents about your client’s liabilities, obligations or entitlements under a taxation law.	Yes
4	Assisting clients with tax concessions for expenditure incurred on research and development activities where the service involves the application of taxation laws.	Yes
5	Preparing depreciation schedules on the deductibility of capital expenditure.	Yes
6	Ascertaining the withholding obligations for employees of your clients, including preparing income statements.	Yes
7	Preparing or lodging objections on behalf of a taxpayer under Part IVC of the TAA against an assessment, determination, notice or decision under a taxation law.	Yes
8	Giving clients advice about a taxation law that they can reasonably be expected to rely on to satisfy their taxation obligations.	Yes
9	Providing tax related advice specific to client's circumstances regarding: PAYG withholding liability, Superannuation Guarantee obligations, fringe benefits tax laws, (if relating to collection and recovery only) and termination and redundancy payments.	Yes
10	Advising about claiming of an allowable tax deduction for superannuation contribution under the Income Tax Assessment Act 1997 (ITAA 1997).	Yes
11	Advising about superannuation contribution caps (such as the transfer balance cap) and the effect of exceeding those caps.	Yes
12	Advising about fringe benefits tax laws.	Yes
13	Undertaking a payroll compliance review, providing an assessment and/or opinion as to whether the client is compliant with their obligations under one or more taxation laws.	Yes
14	Dealing with the Australian Taxation Office (ATO) on behalf of clients under a taxation law.	Yes
15	Providing a payroll service which involves interpreting and applying a taxation law, including reporting of employee payroll information through the use of or set up of single touch payroll (STP) enabled software.	Yes
16	Advising a client on the multinational anti-avoidance laws under the ITAA 1936.	Yes
17	Advising on the tax implications of salary sacrificing arrangements and salary packaging.	Yes
18	Applying to the Registrar for an ABN on behalf of a client.	Yes
19	Advising a client on fuel tax credits.	Yes
20	Advising, or acting on behalf of, clients on tax debts (i.e. payment plans, remission of debt or interest, winding-up matters initiated by the ATO).	Yes
21	Installing computer accounting software and determining default goods and services tax (GST) and other codes tailored to clients.	Yes
22	Reconciling BAS data entry to ascertain the figures to be included on a client’s activity statement.	Yes
23	Completing activity statements on behalf of a client or instructing them which figures to include.	Yes
24	Confirming figures to be included on a client’s activity statement.	Yes
25	Coding transactions, tax invoices and transferring data onto a computer program for clients through processes that require the interpretation or application of a BAS provision.	Yes
26	Providing advice about or confirming a client’s withholding tax obligations in relation to the client’s employees.	Yes
27	BAS services, including services declared to be a BAS service by way of a legislative instrument issued by the TPB.	Yes
28	Preparing and providing an income statement that may include reportable fringe benefits amounts and the reportable employer superannuation contributions.	Yes
29	Registering or providing advice on registration for GST, PAYG withholding, or fringe benefits tax (FBT).	Yes
30	Services under the Superannuation Guarantee (Administration) Act 1992 to the extent that they relate to a payroll function or payments to contractors.	Yes
31	Advising about a superannuation guarantee charge (SGC) liability, including calculating the liability and preparing the SGC statement.	Yes
32	Advising about the offsetting of late payments of superannuation contributions against the SGC.	Yes
33	Completing the late payment offset election section of an SGC statement.	Yes
34	Representing a client in their dealings with the ATO relating to the SGC – lodging SGC statements, being an authorised contact relating to the superannuation guarantee (SG) and SGC, and accessing these accounts in the ATO’s online services for agents.	Yes
35	Being an authorised contact with the ATO for payment arrangements relating to SGC.	Yes
36	Being an authorised contact with the ATO for requesting penalty remissions relating to SGC.	Yes
37	Being an authorised contact for any audit or review activity undertaken by the ATO relating to SGC.	Yes
38	Determining and reporting the superannuation guarantee shortfall and associated administrative fees.	Yes
39	Dealing with superannuation payments made through a clearing house.	Yes
40	Completing and lodging the Taxable payments annual report to the ATO on behalf of a client.	Yes
41	Sending a tax file number (TFN) declaration to the ATO on behalf of a client.	Yes
42	Undertaking a payroll compliance review, providing an assessment and/or opinion whether the client is compliant with one or more BAS provisions.	Yes
43	Providing a payroll service which involves interpreting and applying a BAS provision, including reporting of employee payroll information through the use of or set up of STP enabled software.	Yes
44	Installing computer accounting software without determining default GST and other codes tailored to the client.	No
45	Providing non-tax advice relating to salary sacrificing arrangements and salary packaging.	No
46	Transmission of data to the ATO through STP enabled software, where the data transmission does not require the interpretation or application of a taxation law.	No
47	Coding tax invoices and transferring data onto a computer program for clients under the instruction and supervision of a registered tax or BAS agent.	No
48	Performing data entry for clients through processes that do not require the interpretation or application of a taxation law.	No
49	Contracting the services of a specialist to provide advice about an area of taxation law that you have no expertise and cannot review for accuracy.	No
50	Services provided by an auditor of a self-managed superannuation fund under the Superannuation Industry (Supervision) Act 1993.	No
51	Providing general taxation advice to clients that does not involve the application or interpretation of a taxation law to the client’s personal circumstances (for example, general advice sent to clients in a newsletter or published on a website).	No
52	General training (such as a classroom) in relation to the use of computerised accounting software not related to particular situations.	No
53	Performing bank reconciliations.	No
54	Entering data without involvement in or calculation of figures to be included on a client's activity statement.	No
55	Providing advice on taxes and duties under State or Territory based legislation.	No

Conveyancers

Conveyancers may need to register with the TPB to assist their clients with the following services that may constitute a tax agent service:

Labour hire firms and service trusts

Where a service trust or labour hire entity provides services to a client and the client can reasonably be expected to rely upon the service to satisfy their liabilities or obligations or claim entitlements under a taxation law, the service trust or labour hire entity may be providing a tax agent service and be required to register as a tax agent.

Generally, a service trust or labour hire entity is unlikely to be required to register where there is another registered entity (including a registered individual) which is providing the tax agent service and it is that entity which is directing the services being performed by the personnel provided by the service trust or labour hire entity.

If you operate a labour hire firm or service trust and are unsure if you are required to be registered, contact us.

Learn about tax agent registration

Further information

TPB(I) 39/2023 What is a tax agent service?

Last modified: 22 July 2025