Tax Practitioner Obligations

Your obligations to the ATO and your Tax Practitioner’s obligations to you, the TPB and ATO

Section 45 of the Tax Agent Services (Code of Professional Conduct) Determination 2024 (Determination) requires registered tax practitioners to advise all current and prospective clients of the following matters.

Information about the TPB Register

The Tax Practitioners Board (TPB) maintains a public register where you can identify registered BAS agents and Tax agents to support you in making the right decisions about any tax practitioner. You can find more information about the register at: https://www.tpb.gov.au/help-using-tpb-register.

Patison Accountants & Advisors is recorded in the TPB register under Registered Agent Number 25989423.

How to make a complaint

If you have a complaint about us, we ask that you contact the Practice Manager of our office. We will work with you to help resolve your complaint as quickly as possible. If we cannot resolve the issue or you are not satisfied with how your complaint is being handled by us or with the outcome, you may be able to escalate the matter to the TPB.

You can provide information or make a complaint about a tax practitioner to the TPB using an online form. For more information about the TPB’s complaints process see: https://www.tpb.gov.au/complaints.

General information about rights, responsibilities and obligations

As a taxpayer, it is important you are aware of your obligations to the Australian Taxation Office (ATO) and you understand your tax practitioner has obligations to you, the ATO and the TPB.

As tax practitioners, we must comply with the Tax Agent Services Act 2009 (TASA), including the Code of Professional Conduct, along with other legislative and professional standard obligations.

Information about tax practitioner and client obligations is available on the TPB’s Information for Clients Factsheet.

If you engage us as your tax practitioner, further information about your rights and obligations under the taxation laws in relation to the services we provide to you will be detailed in your engagement letter.

Prescribed events within the last 5 years

Tax practitioners are required to advise you if any of the events prescribed under Section 45(1)(d) of the Determination have occurred involving the practitioner within the last 5 years.

Currently there are no reportable events to disclose. However, should any prescribed events occur, Patison Accountants & Advisors will update this information and inform you in the manner, form and timeframes under the Code.

Registration subject to conditions

Tax practitioners are required to advise you if their registration is subject to conditions under Section 45(1)(e) of the Determination.

There are no conditions imposed on Patison Accountants & Advisors’ registration. However, should any prescribed matters occur, Patison Accountants & Advisors will update this information and inform you in the manner, form and timeframes under the Code.