What you should expect

from your tax practitioner

They will ask you questions to better understand your situation. They may ask you to provide evidence of any claims that you make. They will not act illegally. They will advise you of your obligations under the tax laws.

Your tax practitioner’s

obligations

Act honestly and with integrity, be ethical, act lawfully and in your best interests, keep your information confidential (unless there is a legal duty to disclose), be competent, not knowingly obstruct the administration of tax laws, not make false or misleading statements, keep proper records, keep you informed so you can make informed decisions.

Your obligations

to your tax practitioner

Be truthful with information you provide, keep required records, provide records on a timely basis, be co-operative with requests, meet due dates and comply with tax laws.

The Tax Practitioners Board

Public Register

To support your decision making about any tax practitioner, the TPB maintains a public register so you can identify registered tax and BAS agents as well as those in your locality. The register also provides information about whether the TPB has imposed serious sanctions on a practitioner.
tpb.gov.au/help-using-tpb-register

How to make a complaint

to the Tax Practitioners Board

You can provide feedback or make a complaint about a tax practitioner to the TPB using a simple online form: myprofile.tpb.gov.au/complaints
Complaints can also be made about unregistered preparers who are not complying with the law

Prescribed events

your practitioner must disclose to you

If certain events involving your tax practitioner have occurred in the past 5 years your practitioner must inform you ie. if their registration was suspended or terminated by the TPB; was an undischarged bankrupt or went into administration; convicted of serious taxation offence or fraud/dishonesty offence; serving/sentenced to imprisonment for 6 months or more.

Registration conditions

your practitioner must disclose to you

Your tax practitioner must advise you if their registration is subject to conditions. You must be notified of these conditions at the time you are making enquiries to engage or re-engage them to provide you with tax services. Otherwise you must be notified within 30 days of the practitioner becoming aware of the matter.

Further information

can be obtained from…

You can find detailed information about being kept informed from the Tax Practitioners Board. Otherwise, you are welcome to contact Ocean Swan Tax Services Pty Ltd.