The annual registration fee structure is currently subject to government review. We will keep you up to date as more information is available.

The move to an annual registration period is scheduled to commence on 1 July 2024.

There will be a staggered implementation. So, your current registration will continue for the full 3 years. For your next renewal after 1 July 2024, the annual registration framework will apply.

No, you will be able to see out your 3-year registration period. Annual registration will only apply after your current 3-year period expires (e.g. June 2026).

This was a decision by Government which followed recommendations from an independent review into the effectiveness of the TPB and the Tax Agent Services Act 2009 (TASA). The reasons for this change include better aligning with the registration periods of other professionals across Government and other requirements for tax practitioners (i.e. professional indemnity insurance policies, CPE obligations), and to increase consumer confidence that tax practitioners continue to meet their ongoing registration requirements. 

Yes, you will receive reminders from us when your renewal is due. That is why it is important to keep your details up to date with us.

To be considered a disqualified entity, an individual/entity must have had one of the following events, specified in the TASA, occur within the last 5 years:

• being convicted of a serious offence or serious taxation offence
• being convicted of an offence involving fraud or dishonesty 
• being penalised for being a promoter of a tax exploitation scheme 
• being 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
• becoming an undischarged bankrupt or going into external administration 
• having one or more sanctions imposed by us for failing to comply with the Code of Professional Conduct (Code) – including a written caution, an order, suspension or termination of registration
• having your registration terminated by us 
• having an application for registration or renewal rejected by us for failing to meet an eligibility requirement, except for qualification or relevant experience requirements
• being found by us to have contravened the TASA after an investigation, or by a Court.

Refer to Events that will disqualify an entity in our guidance for more information.
 

If the disqualified entity is under the tax agent's supervision (e.g. as an employee or a contractor), from 1 January 2024 the tax practitioner will be required to seek approval from us to employ or use that entity to provide tax agent services on their behalf. There are transitional provisions to allow extra time for tax practitioners to comply for engagements which commenced prior to 1 January 2024. Refer to How to comply with the Code if the entity is a disqualified entity in our guidance for more information.

If you use a third party (such as an external company) to provide tax agent services on your behalf, you must take reasonable steps and make reasonable enquiries to determine if the entity you are using is a disqualified entity. To assist in this process, we have created a form (the Disqualifying events declaration and consent form) to be completed by the third party entity providing tax agent services on your behalf.

If the third party entity employs or uses other entities (i.e. individual employees) in providing tax agent services on your behalf, those entities will also be required to complete this form and provide a copy to you. Please refer to How to determine if an entity is a disqualified entity in our guidance for further details.

A disqualified entity is not barred from applying for registration with the TPB while they are a disqualified entity. A disqualified entity could apply (or re-apply, as the case may be) to be registered as a tax practitioner. We would consider that application based on all the relevant criteria as any application for registration. A registered tax practitioner may also seek TPB approval to employ or use that disqualified entity to provide tax agent services on their behalf.

The events that will disqualify an entity are prescribed by legislation and include any sanction the TPB has imposed under subsection 30-15(2) of the TASA, which includes:

•  written cautions
• orders, such as an order to complete a course of education or training.

However, for entities employed or used to provide tax agent services on their behalf, registered tax practitioners can seek approval from us to continue to employ or use them in that capacity. We will consider various factors, including the: 

• reasons why the entity is a disqualified entity
• circumstances of the entity that led to the entity becoming disqualified
•  role the entity would perform (or is performing) in your practice 
• reasons why the entity’s ability to perform their role (or proposed role) to an appropriate standard of professional and ethical conduct would not be affected.

Registered tax practitioners will be expected to take reasonable steps and make reasonable enquiries, including new onboarding processes, to determine if individuals they employ to provide tax agent services on their behalf are disqualified entities. We have guidance available on what we consider to be reasonable steps and enquiries (at a minimum). Refer to How to determine if an entity is a disqualified entity in our guidance for further details.

To comply with Code item 15, a tax practitioner must seek approval from us to continue using a disqualified entity after they have become a disqualified entity. An individual being prosecuted for committing a serious taxation offence will become a disqualified entity if they are 'convicted' of the offence within the past 5 years.

The requirements of Code item 15 only apply to those being employed (or used) to provide tax agent services on behalf of the registered tax practitioner. For example, this is unlikely to include administrative support staff such as a receptionist or an IT support specialist.

If you are employed (or used) to provide tax agent services on behalf of a registered tax practitioner, you must notify the practitioner (not the TPB) if you are, or you become, a disqualified entity. Refer to Disqualified entities to notify tax practitioners in our guidance for further details.

Yes, a disqualified entity can apply for registration as a registered tax practitioner, and we will consider the application in accordance with usual registration requirements. If the entity becomes a registered tax practitioner, they will no longer meet the definition of a disqualified entity.

In assessing an application for approval, we will consider why they are disqualified. For example:

• how serious was the 'event' that made them disqualified
• the circumstances relating to the disqualifying event
• what their role (or proposed role) includes, any supervisory arrangements within the firm
• whether the entity’s ability to perform their role to the appropriate standard of professional and ethical conduct will be affected. 

It will vary from case to case. Refer to our guidance for more information.

In these circumstances, the individual will be a disqualified entity if their registration (or renewal) application is rejected based on failing to meet an eligibility requirement, except for failing to meet qualifications and/or relevant experience requirements only. For further information on these requirements, refer to our guidance on tax agent registration, BAS agent registration, and renewing your registration.

If the contractor is a disqualified entity, then yes, you will need to obtain our approval before they provide tax agent services on your behalf. Code item 15 applies to both employees and other entities (such as contractors) who provide tax agent services on your behalf.

No, we cannot provide a definitive list of disqualified entities. However, there are some steps you can take to help determine if an entity you use or employ may be a disqualified entity. This includes searching the TPB Register to see if the entity has previously been registered and has been terminated, or had certain sanctions applied. For further information, refer to Table 2 of our Draft Information Sheets for Code item 15 and Code item 16.

In some cases, you may be able to independently determine that an entity is disqualified – for instance, the TPB Register may show that the entity has been terminated in the past 12 months. However, you must also discuss the requirements of Code items 15 or 16 (as applicable) with the entity and obtain written confirmation of whether they are a disqualified entity. To assist in this process, we have created a form (the Disqualifying events declaration and consent form) to be completed by the entity providing tax agent services on your behalf.

Under our statutory regime, suspension is a sanction that the TPB can impose on a registered tax practitioner if they have been found to have breached the Code. When they are suspended, they cannot provide tax agent services for the period of the suspension. Disqualification only applies to entities (including individuals) who are not registered tax practitioners and have one of the disqualifying events occur within the past 5 years.

Our guidance suggests having a written contract in place to require prompt notification by the entity if a disqualifying event occurs. The entity also has a positive obligation under the law to notify you within 30 days of when they become aware (or ought to have become aware) that they are a disqualified entity. Civil penalties apply if the entity becomes disqualified while engaged by a tax practitioner and doesn’t notify them within the required timeframe.

Peripheral services to assist a registered tax practitioner may include, for example, services provided by administrative support staff who are only responsible for the administrative management of client files and data. This includes staff who are not involved in providing tax agent services on behalf of the registered tax practitioner. It could also include services such as IT support services and Human Resources.

The transitional provisions allow a tax practitioner to continue using or employing a disqualified entity (to provide tax agent services on their behalf) for 12 months from 1 January 2024, provided that they were already engaged to provide these services prior to 1 January 2024.

The tax practitioner will need to seek approval to continue using or employing the disqualified entity to provide these services from 1 January 2025 onwards. However, if the contract was renewed or extended after 1 January 2024, the tax practitioner would need to seek our approval before continuing to use or employ the disqualified entity to provide these services.

Yes, registered tax practitioners will need to take reasonable steps and make reasonable enquiries to ensure that all staff who provide tax agent services on their behalf, whether they are employed locally or offshore, are not disqualified entities.

Yes, regardless of whether the entity or individuals are employed in Australia or offshore, you will need to take reasonable steps and make reasonable enquiries to ensure that neither the entity nor the individuals providing the services on your behalf are disqualified entities. To assist in this process, the disqualifying events declaration and consent form requires the entity providing tax agent services to provide details of any other entities they use or employ to provide these services on your behalf.