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Taxpayer & tax agent obligations.

1. Overview

As a taxpayer, it is important that you:

  • Are aware of your obligations to the Australian Taxation Office (ATO).
  • Understand your tax agent has obligations to the ATO and the Tax Practitioners Board (TPB).

2. Your obligations

  • Be truthful with the information you provide to us.
  • Keep the required records and provide them to us on a timely basis.
  • Be cooperative with our requests and meet our due dates.

3. If you do not meet your obligations

  • The ATO may impose administrative penalties (fines).
  • Interest charges may be applied.
  • In some cases, criminal prosecutions may be sought.
  • The ATO may initiate debt recovery.

4. Our obligations

  • Always act honestly and with integrity.
  • Act lawfully in your best interests and advise you of any conflicts of interest.
  • Take reasonable care to ascertain your state of affairs.
  • Take reasonable care to apply the tax laws correctly.
  • Provide our tax agent services competently.
  • Not knowingly obstruct the administration of the taxation laws.
  • Advise you of your rights and obligations under the taxation laws on a timely basis and return funds due to you.
  • Not make false or misleading statements to the ATO.

5. If we do not meet our obligations

  • Our registration can be suspended or terminated, meaning we can’t practice.
  • We could receive written cautions or orders from the TPB – for example, undertaking education or working under the supervision of another registered tax agent.
  • Imposition of fines by the Federal Court.

6. Other important information for existing and prospective clients

As an existing or prospective client, it is important to be aware of the following:

  • If you wish to make a complaint about a service provided, at first instance, please contact your Principal servicing your work, or alternatively, ask to speak to the Risk Management Principal at reception.
  • Should you not be satisfied with the resolution presented by us, you can make a complaint to the TPB through the TPB complaints process here.
  • You can access and search the Tax Practitioners Board (TPB) Register to verify the registration details of Tax and BAS agents here.