FAQs

Frequently Asked Questions

Information about the TPB Register

To support you to make the right decisions about any tax practitioner,the TPB maintains a public register.You can identify registered BAS agentsand tax agents, as well as those who arein your locality. The register also providesimportant information about higher risk cases, where the TPB has imposed serious sanctions on a tax practitioner.
You can find more information aboutthe register at tpb.gov.au/help-usingtpb-register.

How to make a complaint to the TPB

The TPB welcomes all feedback which helps improve services and the regulatory system and providescritical intelligence and data. You can provide information or make acomplaint about a tax practitioner to the TPB using a simple online form,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 see tpb.gov.au/complaints.

General information about rights,responsibilities and obligations

Your tax practitioner must advise youof their rights, responsibilities andobligations as a tax practitioner, includingto you, and the obligations you have tothem. These rights, responsibilities andobligations may arise under the tax lawor because of the services they provideto you.
For a summary of key obligations relatingto you and your tax practitioner seepage 1. Your tax practitioner will provideyou with additional information aboutthese matters

Prescribed events within the last 5 years

If certain prescribed events have occurredinvolving the tax practitioner within thelast 5 years, they must advise you of thisat the time you make enquiries to engageor re-engage them to provide tax agentservices. Otherwise, the tax practitionermust notify you within 30 days of thembecoming aware of the matter. Prescribedevents include if the tax practitioner was: ■ suspended or terminated by the TPB ■ an undischarged bankrupt or went intoexternal administration ■ convicted of a serious taxation offenceor an offence involving fraud or dishonesty ■ serving or sentenced to a term ofimprisonment in Australia for 6 months or more. This disclosure obligation extends to prospective clients – for example, ataxpayer enquiring to engage a taxpractitioner for the provision of tax agentservices. Tax practitioners are not required to disclose events that occurred before1 July 2022.

Registration subject to conditions

Your tax practitioner must advise you if their registration is subject to conditions (for example, they can only provide tax services related to research and development or tax [financial] advice services). The tax practitioner must notify you of this at the time you are making inquiries to engage or re-engage them to provide you with tax services. Otherwise, the tax practitioner must notify you within 30 days of them becoming aware of the matter.