You may choose to surrender (or cancel) your registration, or we may decide to terminate your registration for several reasons.
Some reasons why you may want to surrender your registration could be because you are:
retiring or selling your practice
changing your business structure and you want to register a new entity
becoming an employee of a registered tax practitioner.
Complete our online form to surrender (or cancel) your tax agent registration.
Use our handy checklist for some helpful information.
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Death of tax practitioner
If you are surrendering registration on behalf of a registered tax agent who has died, please refer to Death of a tax practitioner.
What happens when you surrender your registration
When you surrender your registration, we must terminate your registration unless we consider that due to a current investigation, an investigation that we commence within 30 days of receiving your surrender request, or the outcome of an investigation, it would be inappropriate to do so.
If we decide not to accept your request to surrender your registration, we will:
- provide written advice to you within 30 days of the decision
- provide you with reasons for the decision
- provide information on your rights of review.
If we decide to accept your request to surrender your registration, we will:
- provide written notice to you within 30 days of the decision
- provide you with reasons for the decision
- advise you of the date your registration will cease (usually 28 days from the date we notify you)
- provide information on your rights of review
- notify the Australian Taxation Office (ATO) and the Australian Securities and Investments Commission (if applicable) of the decision and the reasons for the decision
- publish the decision by the Notifiable Instrument.
Your access to the ATO electronic interface systems will be closed on the date your registration ceases. Systems include the practitioner lodgment service (PLS) and Online services for agents.
You will not be able to legally provide tax or BAS agent services (which includes tax (financial) advice services) for a fee or other reward after your registration has ceased. If you want to operate as a registered tax practitioner, you will need to submit a new application for registration and wait until the application is approved.
Obligations before your registration ceases
You should advise your clients that you are no longer a registered tax practitioner, to allow them to make alternative arrangements for their future taxation affairs.
You should ensure your clients' affairs are finalised before your registration ceases. If you are transferring your client's affairs to another registered tax practitioner, you must obtain your clients' permission before doing so. For further information refer to Confidentiality of client information
You should also notify the ATO of the reasons for surrendering your registration. Refer to the ATO website.
Further information
Why we may terminate your registration
Not meeting an ongoing registration requirement
There are certain requirements that you need to meet to become and remain registered as a tax practitioner. If you cease to meet these requirements your registration may be terminated.
For information on registration requirements refer to:
An event occurs that affects your continued registration
We may terminate your registration if any of the following events occur:
- you are convicted of a serious taxation offence
- you are convicted of an offence involving fraud or dishonesty
- you are penalised for being a promoter of a tax exploitation scheme
- you are penalised for implementing a scheme that has been promoted on the basis of conformity with a product ruling in a way that is materially different from that described in the product ruling
- you become an undischarged bankrupt or go into external administration
- you are sentenced to a term of imprisonment.
For more information refer to Events that may affect your continued registration.
Breaching a condition of registration
If we have imposed a condition on your registration and you breach that condition, we may terminate your registration.
If you want to have your condition varied or removed, you need to complete an application.
For further information refer Imposing conditions
Breaching the Code of Professional Conduct
The Code of Professional Conduct (Code) regulates your personal and professional conduct as a registered tax practitioner. If, following an investigation, we find you have failed to comply with the Code, we may impose one or more administrative sanctions, including termination of your registration.
For more information refer Failing to comply with your obligations
A company is no longer registered with ASIC
If your tax agent, BAS agent or tax (financial) adviser company is no longer registered with the Australian Securities and Investments Commission (ASIC) and ceases to exist according to ASIC records, then we will terminate your company's registration.
Notice of termination
If we decide to terminate your registration, we will:
- provide written notice to you within 30 days of the decision
- provide you with reasons for the decision
- include the period during which you will not be eligible to apply for registration, if applicable
- advise you of the date your registration will cease (usually 35 days from the date we notify you)
- provide information on your rights of review
- notify the Commissioner of Taxation and/or ASIC of the date your registration ceases.
If your registration has been terminated, it will be recorded on the TPB Register, unless your registration was terminated because you surrendered it.
The record remains on the TPB Register for 5 years from the day registration was terminated.
Obligations before your registration ceases
You should advise your clients that you are no longer a registered tax practitioner, to allow them to make alternative arrangements for their taxation affairs.
You should ensure your clients' affairs are finalised or transferred to another registered tax practitioner before your registration ceases.
Access to ATO systems and client lists
If you are a tax or BAS agent and your registration is terminated, we are required to notify the Australian Taxation Office (ATO). The ATO will then close your access to its electronic interface systems, including the practitioner lodgment service (PLS) and Online services for agents.
Enquiries relating to ATO systems, including matters relating to client lists, should be directed to the ATO.
Your rights of review
You can apply to the Administrative Review Tribunal* for a review of our decision. For further information refer to Reviewable decisions – administrative appeals.
*Note: The Administrative Review Tribunal replaced the Administrative Appeals Tribunal on 14 October 2024.
Further information
For further information refer:
Last modified: 14 October 2024