Disclaimer

ABNAustralia.com.au is the registered business name of Perpetuity Holdings Pty Ltd.

All legal content contained in this website relates only to the laws of Australia, unless specifically stated otherwise.

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Tax Agent Services & Complaints

The provision of tax agent services in Australia is governed by the Tax Agent Services Act 2009 (Cth) and accompanying regulations (the "TASA"). In providing our tax/BAS agent services, we must comply with the requirements of the TASA including its statutory Code of Professional Conduct (the "Code") which comprises ethical and professional standards that must be observed by registered tax practitioners. As part of our obligations under the TASA and the Code, we hereby advise and confirm to those of our clients to whom we provide tax/BAS agent services that:

  • the Tax Practitioners Board (the “TPB”) is responsible for the registration and regulation of tax practitioners in Australia and ensuring their compliance with the TASA. As part of this role, the TPB maintains a register of all tax agents and BAS agents which can be accessed and searched on the TPB’s website at: https://www.tpb.gov.au/public-register;
  • if you have any complaint about our tax/BAS agent services, please raise and discuss this with us and we will endeavour to resolve it. If we are unable to resolve your complaint, you may lodge a complaint with the TPB. The TPB’s complaint process can be viewed on the TPB’s website at https://www.tpb.gov.au/complaints and a complaint can be lodged using its online complaints form, available on its website at https://myprofile.tpb.gov.au/complaints/;
  • as a tax/BAS agent, we have a number of rights, responsibilities and obligations (including to you) as set out in the TASA, the Code and the taxation laws. These include, but are not limited to: upholding and promoting the ethical standards of the tax profession, acting honestly and with integrity, acting and managing independence, maintaining confidentiality, acting competently and other various rights, responsibilities and obligations. You also have certain obligations to us your tax/ BAS agent. These include, but are not limited to: being truthful with the information provided to us, keeping the required records and providing them to us (if required) on a timely basis, being co-operative with our requests and meeting their due dates, and complying with the taxation laws. Further information about our rights, responsibilities and obligations (including to you) can be found on the TPB's website at: https://www.tpb.gov.au/code-professional-conduct. A copy of the Code can be viewed on the TPB's website at: https://www.tpb.gov.au/explanatory-paper-tpbep-012010-code-professional-conduct. Further information about your obligations is available on the TPB website at www.tpb.gov.au/obligations. The TPB also publishes a useful factsheet "Information for Clients" summarising both a tax/ BAS agent and a taxpayer's obligations, available on its website at https://www.tpb.gov.au/sites/default/files/2025-03/Information%20for%20clients%20factsheet%202025_0.pdf;
  • none of the prescribed events in Section 45(1)(d) of the Tax Agent Services (Code of Professional Conduct) Determination 2024 (Cth) have occurred during the relevant period; and
  • our registration as a tax/ BAS agent is not subject to conditions.