Astro Tax & Accounting Services Pty Ltd (“Astro Tax”), Stacey Richards and Ross Carter are tax agents registered with the Tax Practitioners Board (the TPB).
All tax agents are required to comply with the TPB’s Code of Professional Conduct (the Code).
As part of our obligations under the Code (specifically, under section 45 of the Tax Agent Services (Code of Professional Conduct) Determination 2024), we are required to make clients and prospective clients aware of a number of matters, namely:
- that the TPB maintains a register of tax agents and BAS agents and how you can access and search the register;
- how you can make a complaint about a tax agent service that we have provided, including the complaints process of the TPB;
- general information about our rights, responsibilities and obligations as a tax agent (including the Tax Agent Services Act 2009 (the TASA) and the Code) as well as your obligations to us as your tax agent;
- certain events that have occurred in the last 5 years; and
- if our registration as a tax agent is subject to certain conditions imposed by the TPB.
We have provided details on each of these below.
TPB – Register of Tax Agents
The TPB regulates tax agents to protect and assure clients that tax agents meet appropriate standards of professional and ethical conduct.
The TPB maintains a public register where you can obtain details of registered tax agents as well as certain unregistered entities and individuals. It also includes public details of past breaches of the Code and specific sanctions imposed on tax agents.
You can access the TPB Register via the TPB website (accessible here).
You can search the TPB Register by entering the details of the tax agent you are working with, or any other tax agent. The TPB website also provides guidance on how to search the TPB Register. You can access this guidance here.
Reporting a Complaint
We are committed to dealing responsibly, openly and professionally with concerns raised by our clients about any issues.
The TPB has a complaints process in relation to the provision of tax agent services.
You can raise a concern with the TPB in relation to the provision of tax agent services by using their online complaints form, available here.
The TPB website also provides useful information about their complaints process, including which matters they can investigate, how to make a complaint, the investigation process and your rights if you disagree with an investigation outcome. You can access this information here.
Rights, Responsibilities and Obligations
All tax agents have obligations to the TPB. Tax agents also have other obligations, including to their clients.
As a tax agent, Astro Tax must comply with the TASA, including the Code of Professional Conduct. The Code sets out the professional and ethical standards that registered tax agents are required to comply with. It outlines the duties that registered tax agents owe to their clients, the TPB and other registered tax agents. Obligations within the Code include, but are not limited to, acting with honesty and integrity, acting in the best interests of your client, taking reasonable care and ensuring services are provided competently. You can access the Code here and learn more about the principles here.
Clients also have obligations under taxation laws and to their tax agent. This includes being truthful with the information provided, keeping complete records and providing them, if required, on a timely basis, advising of any changes that may impact the tax agent services, being co-operative with requests and meeting due dates.
You can learn more about the obligations on the TPB website or the TPB’s fact sheet “Information for Clients”.
Certain Events
Tax agents are required to advise their clients if any of the following events have occurred within the period since 1 July 2022:
- their registration was suspended or terminated by the Board;
- they become an undischarged bankrupt or went into external administration;
- they were convicted of a serious taxation offence;
- they were convicted of an offence involving fraud or dishonesty;
- they were serving, or were sentenced to, a term of imprisonment in Australia for 6 months or more;
- they were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for being a promoter of a tax exploitation scheme;
- they were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for implementing a scheme that has been promoted on the basis of conformity with a public ruling, private ruling or oral ruling in a way that is materially different from that described in the ruling;
- they were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for promoting on the basis of conformity with a public ruling, private ruling or oral ruling, a scheme that is materially different from that described in the ruling; and
- the Federal Court has ordered them to pay a pecuniary penalty for contravening a civil penalty provision under the Act.
None of these events have occurred to Astro Tax, Stacey Richards or Ross Carter during the relevant period.
Registration subject to conditions
Under section 45 we must advise our clients of any conditions currently imposed on us by the TPB. A ‘condition’ limits the scope of services that a tax agent can provide, or limits the services to a particular area of taxation law. Details of any conditions imposed on a tax agent’s registration will appear in the TPB Register.
There are not any conditions imposed upon Astro Tax, Stacey Richards or Ross Carter.