We receive complaints and referrals about tax practitioners' conduct from various sources including the public, registered tax practitioners and the Australian Taxation Office (ATO).

We also generate compliance cases internally to address key risks and issues.

Where there are a number of complaints received about a particular tax practitioner, we may action them all in a single case.

We provide strong support to tax practitioners who are responsible, and comply with their obligations under the Tax Agent Services Act 2009 (TASA). However, we take firm action against tax practitioners who do not, or are unwilling to, comply with their obligations under the TASA, including the Code of Professional Conduct (Code).

Complaints and referrals

Compliance cases actioned

A significant proportion of cases we action are finalised with no breach of the Code, or other legislative obligations identified. It is only in a small percentage of cases where a finding or findings and an administrative sanction is imposed on a practitioner, or the matter is referred to the Federal Court for consideration of the imposition of a civil penalty.

Whenever possible, and particularly in the less serious matters, we work with tax practitioners and complainants to resolve issues. We are often able to resolve matters where a tax practitioner recognises their error and changes their behaviour accordingly, or where the matter is resolved between the parties, the complainant withdraws their complaint, or there is no further identifiable risks.

Outcomes of compliance cases

The table above includes the number of administrative sanctions imposed during the quarter for cases finalised. Where a case has more than one sanction imposed, the more serious sanction is included in the table. For example, if a tax practitioner is suspended and ordered to complete a course while suspended, the sanction is recorded in the 'Registration suspended' category.