Our Register is available for the public and industry to search for registered tax and BAS agents, to determine if they are or were registered. The Register also includes a record of any sanctions currently on the public record.

Yes, but only if the unregistered employee or contractor is operating under the direct supervision and control of a registered BAS agent.  This includes the preparation and lodgement of BAS under the direct supervision and control of a registered BAS agent.

There are a range of methods unregistered preparers use to operate, including using a registered tax practitioner’s credentials or taxpayer credentials. That is why it is important to keep your credentials secure – never share them with anyone else.

Determining the exact client base of an unregistered preparer can be difficult, as they don’t lodge through Online Services for Agents. However, we are able to determine an approximate client base using data and analytics, as well as public complaints and tip-offs, and intelligence we receive from other regulators.

Following our engagement with an unregistered preparer, we closely monitor lodgement activity within the approximate client base for any suspect lodgements, and we engage directly with these taxpayers to confirm or rule out our suspicions.

If we have engaged with an unregistered preparer but their activity does not stop, we commence firmer action in order to bring the matter before the Federal Court. This includes taking evidence and formal statements from taxpayers, and then commencing contempt proceedings.

Complaints about unregistered preparers can be made in writing using our online complaints form. 

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

The referrals we receive from the ATO can cover a wide range of matters and behaviours, but some of these include:

• suspected unregistered preparers
• tax practitioners who are failing to meet their personal tax obligations, including not lodging personal and entity income tax returns, or with outstanding debts and no payment plan
• cases where tax agents lodge returns that claim excessive deductions for their clients or have incorrectly applied the tax law in the lodgements they made for their clients.

For registered tax practitioners, these types of referrals are a good reminder that it’s important that you meet your obligations under the Code, including:

• complying with taxation laws in the conduct of your personal affairs
• taking reasonable care in ascertaining a client’s state of affairs.

When you have a payment arrangement in place, you need to disclose this to us in your registration renewal form. This is to provide assurance to us that you are complying with your personal tax obligations. See the ATO’s website for more information on payment plans.

We ask you to declare if you have any outstanding personal tax obligations in your registration renewal. While it's important to ensure your personal tax obligations (including those of related entities) are up to date, it is equally important that you disclose any outstanding tax obligations.

If we find that you have failed to disclose your outstanding obligations, our Board Conduct Committee may find that you have breached Code item 1 (Acting honestly and with integrity) and impose a sanction.

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. 

It is also important to note that after the 5 year ban an entity must satisfy the fit and proper person requirements in order to be eligible for registration, even if the prohibition period has expired.  Also, having been subject to a termination and prohibition period, they're also a disqualified entity for 5 years or until such time as their reapplication has been approved.

The government has made changes to the TASA through Treasury Laws Amendment (2023 Measures No. 1) Act 2023 to implement a number of recommendations arising from a 2019 independent review into the effectiveness of the TPB and the TASA. Some of these changes include 2 new Code items in relation to employing or using the services of a disqualified entity.

Refer to our frequently asked questions for more information.

We continue to monitor complaints and referral regarding bookkeepers. We pursue any relevant cases where we identify bookkeepers providing BAS or tax agent services for fee or reward, while not registered to do so.

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 the TPB with a graduated range of sanctions it 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.

We have recently set up a Client Support Program that assists affected clients of high-risk tax practitioners subject to serious disciplinary action by the TPB, including suspension or termination of their registration.  

Under this program, we will contact affected clients directly to notify them about the disciplinary action taken on their tax practitioner and provide advice about the steps they can take.