How to Access and Search the Tax Practioners Board Public Register

• The TPB maintains a Public Register of entities including current registered tax and BAS agents.
• View Taaf Accounting's record in the Public Register
• View Graeme's record in the Public Register
• To search the Public Register, visit the TPB website

• If you wish to make a complaint about a tax agent service that has been provided by the registered tax practitioner, a complaint can be made in writing to the TPB via the TPB Complaint Form
• Further information on how to make a complaint to the TPB can be found on its website, including the TPB’s complaints process

24. Under paragraph 45(1)(c) of the Determination, registered tax practitioners must advise all current and prospective clients of general information about:
    • their rights, responsibilities and obligations as a registered tax practitioner, including to their client, under the taxation laws (including the TASA and Code), and
    • what obligations their clients have to their registered tax practitioner.
25. General information about the rights, responsibilities and obligations of a registered tax practitioner includes, but is not limited to, information about obligations under the Code, such as acting lawfully in the client’s best interests, acting honestly and with integrity, having arrangements in place to manage any conflicts of interest, taking reasonable care to ensure that the taxation laws are complied with, and providing services in a competent and timely manner.
26. General information about a client’s obligations to their registered tax practitioner may include, but is not limited to, the following:
    • making all relevant information available to their registered tax practitioner in a complete and timely manner
    • being truthful with the information provided to their registered tax practitioner
    • advising of any changes in any matter that is relevant to the tax agent services that are to be provided by their registered tax practitioner
    • keeping the required records and providing information to their registered tax practitioner on a timely basis
    • being co-operative with their registered tax practitioner’s requests, and meeting their due dates.

27. The TPB’s factsheet titled 'Information for clients’  contain some general information on the obligations of a registered tax practitioner and their client.[12] For further information on this factsheet and how it can assist registered tax practitioners to comply with their obligations under section 45 of the Determination, refer to paragraphs 45 to 46 below.
28. Registered tax practitioners may enter into a contractual arrangement with their client (for example, via a letter of engagement) which sets out the rights, responsibilities and obligations of a registered tax practitioner and their client. Although the terms of the engagement is a matter for the registered practitioner and their client, it is important to note that registered tax practitioners cannot contract out of their statutory obligations under the TASA, including the Code. For example, where a registered tax practitioner seeks an indemnity from their client in the event of a breach of the terms of a contract, this will not abrogate the registered tax practitioner’s obligations under the TASA.

None of the events listed below have occurred for the practitioners

Paragraph 45(1)(d) of the Determination provides:

You [13] must advise all current and prospective clients, … if any of the following events have occurred within the last 5 years:

1. your registration was suspended or terminated by the Board
2. you were an undischarged bankrupt or went into external administration [14]
3. you were convicted of a serious taxation offence [15]
4. you were convicted of an offence involving fraud or dishonesty[16]
5. you were serving, or were sentenced to, a term of imprisonment in Australia for 6 months or more[17]
6. you 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[18]
7. you 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[19]
8. you 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
9. the Federal Court has ordered you to pay a pecuniary penalty for contravening a civil penalty provision under the Act.[20]

The tax practitioners registration is not subject to any conditions.

Under paragraph 45(1)(e) of the Determination, registered tax practitioners are required to advise all current and prospective clients if any of the following matters currently apply to the registered tax practitioner:

• the registered tax practitioner’s registration is subject to conditions.[28]