INFORMATION FOR TAX RELATED ENGAGEMENTS

INFORMATION FOR CURRENT AND PROSPECTIVE CLIENTS FOR TAX RELATED ENGAGEMENTS

Register of Tax Agents and BAS Agents available for you to search

The Tax Practitioners Board (TPB) maintains a register with details of registered, suspended and deregistered tax and BAS agents. This register is available to the public to search at https://www.tpb.gov.au/public-register.

We are obliged to advise clients of certain events which may influence your decision to engage us as your tax agent. Paragraph 45(1)(d) of the Tax Agent Services (Code of Professional Conduct) Determination 2024 provides:

You must advise all current and prospective clients, … if any of the following events have occurred within the last 5 years:

i. your registration was suspended or terminated by the Board

ii. you were an undischarged bankrupt or went into external administration

iii. you were convicted of a serious taxation offence

iv. you were convicted of an offence involving fraud or dishonesty

v. you were serving, or were sentenced to, a term of imprisonment in Australia for 6 months or more

vi. you were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for being a promoter of a tax exploitation scheme

vii. you were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for implementing a scheme that has been promoted on the basis of conformity with a public ruling, private ruling or oral ruling in a way that is materially different from that described in the ruling

viii. you were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for promoting on the basis of conformity with a public ruling, private ruling or oral ruling a scheme that is materially different from that described in the ruling

xi. the Federal Court has ordered you to pay a pecuniary penalty for contravening a civil penalty provision under the Act.

There are no current issues about which we are obliged to advise you.

We are also obliged to advise you whether there are any conditions attached to our registration. There are no current conditions attached to our registration.

Your rights under Taxation Laws (including Tax Agent Services Act and Tax Agent Services (Code of Professional Conduct))

Please refer to the attached fact sheet published by the Tax Practitioners Board (TPB) summarising your obligations to the ATO, and your tax practitioner’s obligations to you, the TPB and ATO.

The fact sheet can also be accessed here: