Ethical Standards
Tax Practitioners Board (TPB) Register & Complaints Process
The TPB maintains a register of tax agents and BAS agents (tax practitioners) and this register can be accessed and searched here. The TPB’s register confirms that we are registered tax practitioners with no conditions imposed on our registration.
All complaints should be raised with us at first instance, with the view that your concerns can be resolved amicably between us. In the event that your concerns cannot be satisfactorily resolved, you may wish to raise a complaint with the IPA and/or the TPB:
Further information is contained in an Information for Clients document on the TPB’s
website.
Our Obligation to Comply with the Law
We have a professional duty to act in your best interests. However, our duty to act in your best interests is subject to an overriding obligation to comply with the law, even if that may require us to act in a manner that may be contrary to your directions.
For example, we cannot lodge an income tax return that we believe to be false in a material respect. Further, where a statement lodged with the ATO contains a false or misleading statement, the Determination requires us to, in certain circumstances, take particular actions which may include one or more of:
- Advising you that the statement should be corrected;
- Withdrawing from our engagement and professional relationship with you;
- Notifying the ATO that we are not reasonably satisfied that our advice to correct the statement was acted upon; or
- Taking further action in the public interest
Events Required to be Disclosed
In accordance with the Tax Agent Services (Code of Professional Conduct) Determination 2024 (the Determination), we advise you that there are no events that have occurred within the last 5 years that require disclosure.
Your Rights & Obligations Under the Taxation Laws
Taxpayers have certain rights under taxation laws, including the right to seek a private ruling from the ATO or to appeal or object against a decision made by the Commissioner. Taxpayers also have certain obligations under Australian taxation laws, such as the obligation to keep proper records and the obligation to lodge returns by the due date.
We must keep you informed of any specific rights and obligations that may arise under Australian taxation laws. Further, we must keep you informed of my rights, responsibilities and obligations as a tax practitioner.
Further information is contained in an Information for Clients document on the TPB’s
website.
