1. Terms and conditions for use of the Registered tax practitioner symbol
1.1 The Registered tax practitioner symbol (symbol) is for use in relation to your provision of a tax agent service, BAS service, or tax (financial) advice service.
1.2 By seeking to use the symbol you warrant that you are registered with the Tax Practitioners Board (TPB) as a registered tax agent, a registered BAS agent, or a registered tax (financial) adviser, to use the symbol.
1.3 You may only use the symbol if you:
- have agreed to abide by these terms and conditions
- declare that you agree to and will adhere to the certification trade mark rules, and the Registered tax practitioner symbol guidelines, relating to the symbol
- declare that you agree that the Commonwealth and the TPB do not endorse, certify, warrant or, to the extent permitted by law, accept any liability for any good/s or service/s (direct, indirect or consequential) provided by you (or your subcontractors, officers, employees or agents), arising from or in your use of the symbol (or that of your subcontractors, officers, employees or agents)
- have not been directed by the TPB not to use the symbol.
2.1 For the purpose of these terms and conditions, unless the context indicates otherwise, the following definitions apply (regardless of whether they are capitalised or not):
BAS service has the same meaning as a BAS service set out in section 90-10 of the Tax Agent Services Act 2009 (TASA)
Business day means a day that is not a Saturday, Sunday, public holiday or bank holiday
Certification trade mark rules means the rules governing the symbol and set out in the document titled Registered tax practitioner symbol certified trade mark rules
Commonwealth means the Commonwealth of Australia
Commonwealth branding means the Commonwealth branding set out in the Australian Government Branding Design Guidelines 2009 and associated documentation
Law means any applicable statute, regulation, by-law, ordinance, subordinate legislation or legislative instrument in force from time to time in Australia, whether made by a State, Territory, the Commonwealth, a government agency, public authority or a local government, including the common law and rules of equity as applicable from time to time
LEADR means the Association of Dispute Resolution known as LEADR, a company limited by guarantee, ACN 008 651 232: ABN 69 008 651 232
Loss or losses means any loss, damage (whether direct or indirect), liability, compensation, cost or expense including legal expenses on a party/party basis
Parties means you and the TPB
Registered number means the registration number given to the registered tax agent, BAS agent or tax (financial) adviser, as applicable, by the TPB
Registered tax practitioner symbol guidelines means the guidelines in Appendix 5 of the Registered tax practitioner symbol certified trade mark rules
Registered BAS agent has the meaning set out in section 90-1 of the TASA
Registered tax agent has the meaning set out in section 90-1 of the TASA
Registered tax (financial) adviser has the meaning set out in section 90-1 of the TASA
Symbol means the TPB's trade mark set out in Item 1 to these terms and conditions
Symbol registrations means any or all current or future trade mark registrations for the symbol, or related to the symbol, owned by or on behalf of the TPB
Symbol trade mark applications means any or all current or future applications for trade mark registration of the symbol made by or on behalf of the TPB
Terms and conditions means these terms and conditions and any attachment to, or document referenced in, these terms and conditions
TASA means the Tax Agent Services Act 2009
Tax agent service has the same meaning as a tax agent service set out in section 90-5 of the TASA
Tax (financial) advice service has the same meaning as a tax (financial) advice service set out in section 90-15 of the TASA
Territory has the same meaning as set out in section 1-10 of the TASA
TPB means the Tax Practitioners Board established under the TASA
You or your means the person or entity seeking a licence to use the symbol in accordance with these terms and conditions.
3. Grant of licence
3.1 The TPB grants you a royalty free, non-exclusive, non-transferable, revocable licence to use the symbol in accordance with these terms and conditions. You must not distribute any materials that use the symbol outside of your organisation (excluding any service provider that you may engage to facilitate your use of the symbol, for example printers and graphic designers) until you have complied with all the requirements of clauses 1.2 and 1.3 above.
3.2 The symbol must only be used in, or in connection with, the provision of tax agent service, BAS service or tax (financial) advice service (as appropriate according to your registration type and any conditions imposed on your registration by the TPB), provided for a fee or other reward by you, or on your behalf. A registered tax practitioner must have met all of the relevant requirements in section 20-5 of the TASA and have been notified of the TPB's decision to grant the registration under section 20-30 of the TASA. A tax (financial) adviser entity is not entitled to use the symbol until they have been notified of the TPB's decision to grant the registration under section 20-30 of the TASA.
3.3 You must only use the symbol if it is accompanied by your registration number.
3.4 The licence granted under clause 3.1 is limited to the symbol only and does not extend to any of the TPB's registered or unregistered trademarks or Commonwealth branding.
3.5 You will be deemed to have agreed to be bound by these terms and conditions as long as you remain a registered tax agent, BAS agent, or a registered tax (financial) adviser.
3.6 For clarity, you agree that your initial consent to these terms and conditions is taken to continue while you remain either a registered tax agent, BAS agent, or a tax (financial) adviser. For example, you will not need to agree to these terms and conditions again in the event you renew your registration. However, if your registration with the TPB is terminated or suspended under the TASA then, in accordance with clause 14 in the case of termination, or clause 14A in the case of suspension, you must agree to these terms and conditions again should you become re-registered or once any period of suspension ends and if you wish to again use the symbol.
3.7 Notwithstanding any other clause in these terms and conditions, you agree that the licence granted under clause 3.1 is granted at the discretion of the TPB and that the TPB may, if you are in breach of the certification trade mark rules, including these terms and conditions, cancel that licence one month after issuing you with a written notice informing you of the breach and of the intention to cancel the licence.
4. Ownership, registration and administration
4.1 The Crown in the right of the Commonwealth of Australia c/- the Tax Practitioners Board is the owner of the symbol, and all rights in the symbol granted by law (including copyright in the symbol), and is the applicant for the symbol trade mark applications.
4.2 You acknowledge and agree that your use of the symbol is at your sole risk and that such use does not rely upon the TPB obtaining trade mark registration of the symbol.
4.3 You acknowledge and agree that the TPB will not be liable for any loss that you may incur, directly or indirectly, for any:
- changes that the TPB may require you to make to your use of the symbol in accordance with these terms and conditions
- suspension or termination of the licence granted under clause 3.1
- variations made to these terms and conditions.
4.3A The parties acknowledge and agree that:
- these terms and conditions form part of the certification trade mark rules
- that any variation to the certification trade mark rules (including these terms and conditions) may only be varied with approval from the Australian Competition and Consumer Commission.
4.4 You acknowledge and agree that all images and representations of the symbol are proprietary to the Commonwealth and the TPB.
5. Use of the symbol
5.1 You must:
(a) only use the symbol in accordance with these terms and conditions, the certified trade mark rules, the Registered tax practitioner symbol guidelines, and any other directions about the symbol provided in any other manner, to you, by the TPB
(b) conform to any policies for the use of the symbol developed by the TPB which may be communicated to you from time to time by whatever means the TPB deems acceptable
(c) ensure that any written materials provided by you that contain the symbol also include your name
(d) only obtain the symbol from the TPB's website and, subject to clauses 5.1(e) and 5.1(f), use the provided files without modification (except modifications permitted by these terms and conditions and the Registered tax practitioner symbol guidelines)
(e) ensure that all reproductions of the symbol are accurate reproductions of the symbol provided to you by the TPB, without any skewing or stretching of the symbol, and without changes or substitutions to the colours, text, graphical images and other visual elements, except changes that are permitted by the Registered tax practitioner symbol guidelines
(f) not alter the size of the symbol except as permitted by the Registered tax practitioner symbol guidelines
(g) alter or discontinue your use or proposed use of the symbol as directed by the TPB in accordance with these terms and conditions, within 10 business days of the TPB issuing you with a written notice
(h) advise the TPB of any complaints that arise as a result of your use of, or in connection with, the symbol within two business days of you becoming aware of the complaint
(i) ensure that your use of the symbol is not misleading or deceptive and that it does not falsely represent the status of, or any characteristic of, your goods or services or any other product or service supplied directly or indirectly by you
(j) ensure that if you sell your business, or you relocate your business premises, you will remove the symbol from any signs, awnings or other visual displays, at your expense, when you leave the premises or if directed to do so by the TPB
(k) provide the TPB with photographs of your signs, awnings or other visual displays, if requested by the TPB, at your own expense, and within 10 business days.
6. Reputation and goodwill
6.1 You agree that all reputation and goodwill attaching to the use of the symbol by you will endure for the benefit of the Commonwealth and the TPB.
7. Powers of authorised users
7.1 Except where expressly provided under these terms and conditions, any statutory or common law rights otherwise granted to you as an authorised user of the symbol in the Territory are hereby excluded.
8. Illegal use
8.1 You agree:
- not to directly or indirectly use the symbol in any way that is illegal, in particular, without limitation, in relation to any intellectual property or consumer protection laws, or, is likely to damage the image, reputation or value of the symbol or the reputation and goodwill of the TPB
- not to use the symbol in any manner that disparages the TPB or that makes improper or undesirable associations with the symbol
- to report immediately any suspected or actual unauthorised use of the symbol that you become aware of
- to cooperate fully with the TPB in the conduct of any trade mark or copyright infringement, or other legal proceedings relating to the symbol brought by the TPB if requested to do so.
8.2 The TPB will be under no obligation to bring infringement proceedings in respect of the symbol or to defend proceedings arising out of the use of the symbol under these terms and conditions.
8.3 You agree that you must pay any reasonable costs incurred by the TPB arising from any enforcement action it undertakes in relation to any breach by you of these terms and conditions.
8A. Limitation on liability and indemnification
8A.1 You agree that the TPB, and the Commonwealth, are in no way liable for any action or loss that arises in relation to your use of the symbol.
8A.2 You indemnify the TPB, and the Commonwealth, and any of their officers, employees, agents, licensees or sub-licensees against any loss (including the cost of any settlement and legal costs and expenses on a solicitor and own client basis) sustained or incurred by the TPB, the Commonwealth, or any of their officers, employees, agents, licensees or sub-licensees which arises out of any action, claim, dispute, suit or proceeding brought by any third party in respect of any breach or alleged breach of any duty owed to that third party, when the breach is caused by any act or omission on your part or any of your officers, employees, subcontractors, or agents (whether or not such act or omission constitutes a breach of these terms and conditions).
9. Assignment and sub-licensing to other parties
9.1 You agree not to assign or sub-license your rights to use the symbol.
10. Registration of other marks
10.1 You agree not to directly or indirectly register, or apply to register, or use any unregistered trade mark, business name, company name, domain name, trading name or other name that includes the symbol, or that is substantially identical with, or deceptively similar to, the symbol.
11. Variation of terms and conditions
11.1 The TPB may from time to time notify you, by any means it deems acceptable, of any amendments it may make to these terms and conditions. You agree to be bound by any such amendments if you continue to use the symbol.
11.2 The Commonwealth and the TPB are not liable for any loss incurred by you that result from any variation made to these terms and conditions by the TPB in accordance with clause 11.1.
12. Preservation of trade marks
12.1 You undertake that neither you, nor any of your officers, employees, subcontractors or agents will directly or indirectly:
- challenge the validity of the symbol registrations or any future trade mark registrations incorporating the symbol or any similar marks by the TPB, or
- oppose the symbol trade mark applications or any current or future trade mark applications incorporating the symbol by the TPB.
13.1 To the extent permissible by law and in addition to any other disclaimers in these terms and conditions, the TPB expressly excludes any warranty or representation relating to:
- the symbol trade mark applications and symbol registrations
- the validity of any future registrations relating to the symbol
- the non-infringement of third party rights arising from your use of the symbol
- any loss you may incur directly or indirectly relating to your use of the symbol (irrespective of whether the TPB has pre-approved such use of the symbol)
- any loss you may incur relating to the TPB suspending, cancelling, or modifying your licence to use the symbol.
14. Cancellation and modification of use
14.1 Without limiting clause 3.7, the TPB may cancel or modify the licence granted under clause 3.1 immediately by written notice to you if:
(a) you fail to perform or observe any of the obligations in these terms and conditions or fail to remedy the default where it is able to be remedied within 10 business days of the TPB issuing a written notice to you
(b) being an individual you become bankrupt
(c) being a corporation, as defined in the Corporations Act 2001 (Cth), you:
(i) become insolvent
(ii) become subject to one of the forms of external administration provided for in Chapter 5 of the Corporations Act 2001 (Cth), including:
A. the appointment of a person to administer a scheme or compromise in relation to the body in accordance with Part 5.1 of the Corporations Act 2001
B. the appointment of a controller or managing controller to the whole or any part of its assets or undertakings in accordance with Part 5.2 of the Corporations Act 2001
C. the appointment of an administrator under Part 5.3A of the Corporations Act 2001
D. the appointment of a liquidator in relation to the body
(iii) are wound up by resolution or an order of the court
(iv) make an assignment of your estate for the benefit of creditors or enter into any arrangement or composition with your creditors
(v) become insolvent under administration
(vi) become subject to any form of administration under the laws of a non-Australian jurisdiction, which is the same as, or substantially equivalent to, one of those referred to in clause 14.1(c)(i) to (v) above.
14.2 In the event that your registration as a registered tax agent, registered BAS agent, or a registered tax (financial) adviser is terminated under the TASA, for any reason, the licence granted under clause 3.1 is cancelled immediately upon the decision by the TPB to terminate your registration taking effect.
14.3 If the TPB elects to modify the licence granted to you in accordance with clauses 14.1, the TPB will set out the modified Terms and conditions for use of the symbol in the relevant notice outlined in clause 14.1 and you agree to comply with the modified terms and conditions.
14.4 Subject to any agreement to the contrary, on cancellation of the licence granted under clause 3.1, you have no further rights to use the symbol and must:
- destroy all digital copies you hold of the symbol and provide reasonable proof to the TPB that such files have been destroyed
- remove the symbol from all goods and in connection with all relevant services within 30 days of the cancellation of that licence, or such other period as specified by the TPB.
14A.1 If your registration as a registered tax agent, registered BAS agent, or registered tax (financial) adviser is suspended under the TASA, for any reason, the licence granted under clause 3.1 is cancelled immediately upon the TPB’s decision to suspend your registration taking effect. You must re-apply to again use the symbol when the period of suspension ends.
15.1 Without limiting the clauses that by their nature survive termination of these terms and conditions, the following clauses survive termination of the terms and conditions:
- clause 4 (Ownership, registration and administration)
- clause 6 (Reputation and goodwill)
- clause 10 (Registration of other marks)
- clause 12 (Preservation of trade marks)
- clause 13 (Disclaimer).
16. Dispute resolution
16.1 If a dispute arises in relation to the certification trade mark rules, including these terms and conditions the parties must comply with clause 16 before starting court proceedings (except proceedings for urgent interlocutory relief). After a party has sought or obtained any urgent interlocutory relief that party must follow this clause 16.
16.2 A party claiming a dispute has arisen, must give the other party to the dispute a notice setting out details of the dispute.
16.3 Within 15 business days after a notice is given under clause 16.2 (or longer period if the parties agree in writing), representatives of the parties must meet to resolve the dispute.
16.4 If the parties cannot resolve the dispute within 25 business days after a notice is given under clause 16.3 (or longer period if the parties agree in writing), they must refer the dispute to either a mediator or an expert if one of them requests such a referral.
16.5 If the parties cannot agree on a mediator or an expert within seven days after a request under clause 16.4, the chairperson of LEADR or the chairperson's nominee will appoint a mediator or an expert.
16.6 The role of a mediator is to assist in negotiating a resolution of the dispute. A mediator may not make a binding decision on a party to the dispute except if the party agrees in writing.
16.7 Unless agreed by the mediator and the parties, the mediation must be held within 15 business days of the request for mediation in clause 16.4. The parties must attend the mediation and act in good faith to genuinely attempt to resolve the dispute.
16.7A The role of an expert is for the expert to issue an opinion on the dispute which must be taken in to account by the TPB in reaching its decision.
16.7B Unless otherwise agreed by the parties, the dispute must be referred to an expert within 15 business days of a request made pursuant to clause 16.4. The parties must act in good faith in providing relevant information to the expert in order for the expert to issue an opinion.
16.8 Any information or documents disclosed by a party under this clause 16:
- must be kept confidential
- may only be used to attempt to resolve the dispute.
16.9 A party to a dispute may terminate the dispute resolution process by giving notice to each other party after it has complied with clauses 16.1 to 16.3, and the dispute has been referred to and considered by either a mediator or an expert in accordance with clauses 16.4 to 16.7B.
16.10 If a party breaches any of clauses 16.1 to 16.7B, the other party does not have to comply with those clauses in relation to the dispute.
16.11 If no resolution is reached after compliance with clauses 16.1 to 16.7B, either party may commence court proceedings. Each party to a dispute must pay its own costs of complying with clause 16. The parties must equally pay the costs of any mediator or expert.