Maintain TPB registration (tax/BAS agents)
Tax agents and BAS agents must be registered with the TPB and comply with the Code of Professional Conduct.
Who must comply
Tax agents, BAS agents, tax (financial) advisers.
What triggers it
Providing tax agent or BAS services for a fee.
When due
Initial registration before providing services; annual renewal; CPE compliance.
Evidence required
TPB registration, PI insurance certificate, CPE log, Code compliance records.
Max penalty
Civil penalties for unregistered conduct + termination of registration
Summary
Tax practitioners (tax agents, BAS agents) must be registered with the Tax Practitioners Board and meet the Code of Professional Conduct. The TASA Code includes obligations regarding honesty, confidentiality, competence, PI insurance, and (from 1 January 2025) significantly expanded breach-reporting and false-and-misleading-statement obligations.
Enforced by
Source legislation
Industries
Topics
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Frequently asked questions
- Who must comply with TPB registration (tax/BAS agents)?
- Tax agents, BAS agents, tax (financial) advisers.
- What triggers TPB registration (tax/BAS agents)?
- Providing tax agent or BAS services for a fee.
- When is TPB registration (tax/BAS agents) due?
- Initial registration before providing services; annual renewal; CPE compliance.
- What is the maximum penalty for TPB registration (tax/BAS agents)?
- Civil penalties for unregistered conduct + termination of registration
- What evidence is required for TPB registration (tax/BAS agents)?
- TPB registration, PI insurance certificate, CPE log, Code compliance records.
Source: https://tpb.gov.au. Rules Mate is not a law firm. Always verify against the live regulator source before acting.