ATO and administration
Tax practitioners board
The Tax Practitioners Board is the national regulator of tax agents, BAS agents and tax financial advisers, setting registration requirements and a code of professional conduct.
The Tax Practitioners Board, usually shortened to TPB, is the national body that regulates people who provide tax agent services in Australia. It operates under the Tax Agent Services Act 2009. Anyone who charges a fee for preparing tax returns, lodging BAS or giving advice on tax matters generally needs to be registered with it, unless they are exempt. Its role is to protect consumers and maintain the integrity of the tax profession.
There are different categories of registration. Tax agents can provide a broad range of services, including preparing income tax returns and BAS. BAS agents can provide BAS services, including preparing and lodging BAS and advising on GST, but they have a narrower scope than tax agents. Tax financial advisers can provide tax advice that is connected with financial product advice. Each category has its own requirements for qualifications, experience and conduct.
A registered practitioner must follow the Code of Professional Conduct, which sets out standards for honesty, integrity, independence, confidentiality, competence and compliance with the law. Practitioners must also meet continuing professional education requirements and carry appropriate professional indemnity insurance. The TPB can investigate complaints and apply sanctions, from a caution to suspension or termination of registration, and it can seek court orders in serious cases.
For small business owners, the TPB is useful in two ways. First, it maintains a public register that lets you check whether a person is a registered tax agent or BAS agent, and what services they are authorised to provide. Checking this before engaging someone is a sensible step, especially for lodging BAS or giving GST advice. Second, it accepts complaints about practitioners who have behaved improperly.
It is important to understand what the TPB does not do. It does not collect tax or make decisions about your tax affairs, which is the role of the ATO. It does not set fees, although practitioners must be open about how they charge. It also does not deal with disputes about the technical correctness of advice, although serious misconduct may be considered. Complaints about the ATO itself are handled in other ways.
Using an unregistered person to prepare and lodge a BAS can carry risks, including a lack of professional indemnity insurance and no access to the regulatory protections. A person who provides tax agent services for a fee without being registered may be breaking the law. The TPB also has a role in dealing with promoters of tax avoidance schemes, which supports the integrity of the system.
Checking registration status on the public register before you engage anyone is a simple safeguard.
This page is general information only, so confirm your situation with the ATO or a registered tax professional.
Worked example
A cafe owner wants help with a quarterly BAS where GST collected is $7,700 and credits are $2,200. Before engaging a bookkeeper, the owner checks the TPB register and finds the bookkeeper is not registered as a BAS agent. Because lodging a BAS and giving GST advice for a fee requires registration, the owner chooses a registered BAS agent instead, who lodges and agrees the net GST of $5,500.
Practical tips
- Check the public register before paying someone to lodge your BAS or give tax advice.
- Ask what category the practitioner is registered in and what services it covers.
- Raise a complaint with the board if a practitioner behaves improperly or acts without registration.