KEEPING YOU INFORMED ABOUT

THE TAX PRACTIONERS BOARD

Understanding the TPB Register

How to Make a Complaint to the TPB

Your Rights, Responsibilities, and Obligations

Disclosure of Prescribed Events

Registration Subject to Conditions

Your Obligations as a Client

Your Tax Practitioner’s Obligations

When Your Tax Practitioner Fails to Meet Obligations

At our firm, we believe in empowering you with the right information to make informed decisions about your tax practitioner. The Tax Practitioners Board (TPB) maintains a public register that helps you identify registered BAS agents and tax agents, including those in your locality. This register also highlights higher-risk cases where serious sanctions have been imposed on tax practitioners.

For more details, visit tpb.gov.au/help-using-tpb-register.

Your feedback is invaluable in helping improve services and the regulatory system. You can provide information or lodge a complaint about a tax practitioner using a simple online form at myprofile.tpb.gov.au/complaints. Complaints can also be made about unregistered preparers who are not complying with the law. All complaints and referrals are assessed by the TPB.

For more information about the complaints process, visit tpb.gov.au/complaints.

Your tax practitioner must inform you of their rights, responsibilities, and obligations, as well as your obligations to them. These may arise under tax law or from the services they provide. For a summary of key obligations, refer to the information provided by your tax practitioner.

If certain prescribed events have occurred involving your tax practitioner within the last five years, they must inform you when you engage or re-engage them. These events include suspension or termination by the TPB, bankruptcy, conviction of serious offences, or imprisonment. This disclosure obligation extends to prospective clients. Tax practitioners are not required to disclose events that occurred before 1 July 2022.

Your tax practitioner must notify you if their registration is subject to conditions, such as providing specific tax services. They must inform you at the time of engagement or within 30 days of becoming aware of the matter.

As a taxpayer, you are responsible for:

  • Providing truthful information to your tax practitioner

  • Keeping and providing required records on time

  • Cooperating with your tax practitioner's requests and meeting deadlines

  • Complying with tax laws

Failure to meet these obligations may result in penalties, interest charges, criminal prosecutions, or debt recovery by the ATO.

Your tax practitioner is required to:

  • Act honestly and with integrity

  • Uphold ethical standards

  • Act in your best interests

  • Manage conflicts of interest

  • Take reasonable care in applying tax laws

  • Keep your information confidential

  • Provide competent services

  • Not obstruct tax law administration

  • Inform you of your rights and obligations

  • Keep proper records and inform you of important matters

If your tax practitioner fails to meet their obligations, they may face suspension, termination, fines, or other penalties. This can affect the accuracy of your tax and superannuation matters, potentially leading to audits, penalties, and interest charges. In cases of fraud or criminality, prosecutions may occur.

We hope this information helps you understand the TPB register and your rights and responsibilities as a client.

If you have any questions or need further assistance, please don’t hesitate to reach out to us!