We apply a graduated level of administrative sanctions. Where the behaviour is particularly egregious, and we make the decision to terminate a tax practitioner’s registration, we may also determine a period (of no more than 5 years) during which the tax practitioner may not apply for registration. The primary purpose of imposing a non-application period is to protect the public and the integrity of the tax profession.

Tax practitioners are required to act with honesty and integrity under the Code of Professional Conduct (Code). A tax practitioner who has made false statements about another tax practitioner may be in breach of their obligations under the Code and face sanctions.

Currently under the Tax Agent Services Act 2009 (TASA) there is a maximum 5-year non-exclusion period for the termination of registration. The outcomes of the independent review of the TPB and the TASA may result in changes to the sanction powers of the TPB. One of the key reforms announced by Government involves consulting with stakeholders on the appropriateness of providing the TPB with new sanctions powers to effectively address behaviours relating to not just registered tax practitioners, but also unregistered preparers. 

Yes, we regularly make enquiries and undertake investigations based off complaints and information received from other tax practitioners. When we receive a complaint (whether from a client or another tax practitioner) the action taken will depend upon the information available to us and the nature of the complaint.

Yes, we notify the Australian Taxation Office (ATO) when we grant a registration. You can then contact the ATO to arrange access to their online services, such as Online services for agents.

Our investigations commence from a range of sources. This can include public complaints and referrals from other regulators, such as the ATO, and proactively using data and analytics to identify risks to the integrity of the tax system and the profession.

There are several steps you could take: 

• You can seek an independent review of your case. When requesting an independent review, you must provide the reasons as to why you believe a review should be conducted, including where you believe the TPB's decision making process has been deficient. You can do this by completing our general enquiry form.

• You can also contact the Inspector-General of Taxation.

• If you are concerned about the TPB’s handling of your personal information, you can make a privacy enquiry or complaint to the TPB’s Privacy Officer.

It is a breach of the TASA to provide tax agent or BAS services for a fee or other reward while unregistered. The TPB carries out appropriate actions against entities found to be offering tax practitioner services whilst unregistered. Find out more about the consequences for providing services while unregistered.

Unregistered preparers often lodge through MyGov by asking taxpayers for their personal information (email and password), and a small number lodge through paper. If you have a client who informs you of this type of behaviour, let us know by lodging a complaint.

There are penalties for anyone providing, advertising, or representing as a tax agent or BAS agent while unregistered. The Federal Court can impose severe penalties for breach of these civil penalty provisions. For more information refer to Penalties for unregistered conduct.

The ATO will notify the client base of a terminated tax practitioner. They will let the clients know that the tax practitioner is no longer registered and what they should do to get their tax affairs in order.

No, the employees would not have their registration automatically terminated. Depending on the conduct of the tax practitioner that was terminated, we may undertake further enquiries into the employees if required.

A tax practitioner may be able to continue to operate while a review is going on at the Administrative Appeals Tribunal (AAT), depending on the specific circumstances of the case and what orders the AAT has made.

If we issue a written caution, this cannot be reviewed by the AAT. The AAT can only review the TPB's decision to issue an order or to suspend or terminate a registration.

Although it is the TPB that brings civil penalty proceedings in the Federal Court, it’s up to the Court to determine what penalty to impose. You can refer to our compliance case studies for more information on compliance action taken against unregistered preparers.

The TASA provides us with a graduated range of sanctions we can impose for breaches of the TASA including written cautions, orders, suspensions, and terminations. Each case that comes before our Board Conduct Committee (BCC) is assessed on its own merits, and the BCC takes into account submissions from the tax practitioner and relevant parties in determining the appropriate sanction to impose.

We work with tax practitioners to resolve these types of issues, and seek a solution to rectify the issue, where possible. As the TASA provides us with a graduated range of sanctions we can impose for breaches of the TASA, honest mistakes which are brought to the attention of affected parties and rectified are more likely to result in education outcomes, or appropriate orders, such as bringing lodgements up to date or entering into payment arrangements with the ATO.