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Tax Practitioner Disclosures

As your registered Tax Agent, our services are provided in accordance with the Tax Agent Services Act 2009. In line with the Tax Agent Services (Code of Professional Conduct) Determination 2024, we are required to inform you of key matters relating to our rights, responsibilities, and obligations as your tax practitioner. This includes our professional obligations to you, the Tax Practitioners Board (TPB), and the Australian Taxation Office (ATO), as well as outlining your obligations to the ATO.

Your obligations and possible penalties

Your obligations

  • Be truthful with the information you provide us.

  • Keep the required records and provide them to us on a timely basis, as required.

  • Be co-operative with our requests, and meet their due dates.

  • Comply with the tax laws.

If you don’t meet your obligations
  • The ATO may impose administrative penalties (fines).
  • Interest charges may be applied.
  • In some cases, criminal prosecutions may be sought.
  • The ATO may initiate debt recovery.

Tax practitioner obligations and possible penalties

Our obligations include:
  • Act honestly and with integrity.
  • Uphold and promote the ethical standards of the tax profession.
  • Act lawfully in your best interests.
  • Manage any conflicts of interest.
  • Take reasonable care to ascertain your state of affairs and apply tax laws correctly.
  • Keep your information confidential unless there is a legal duty to disclose.
  • Provide services competently.
  • Not knowingly obstruct the administration of the tax laws.
  • Advise you of your rights and obligations under the tax laws
  • Account to you for money or other property on trust.
  • Not make false or misleading statements to the TPB or ATO, and in some cases withdraw their engagement with you and notify the TPB or ATO of certain matters.
  • Keep proper records.
  • Keep you informed of certain matters so you can make informed decisions.
  • Address any false or misleading statements they are responsible for.
  • Engage with clients to address other false or misleading statements, exploring options to correct.

If we do not meet our obligations to you or under the law:

  • Our registration can be suspended or terminated, meaning they can’t practice.
  • We could receive a caution or orders from the TPB – for example, undertaking education or working under the supervision of another registered tax practitioner.
  • Have fines imposed on us by the Federal Court.
  • Your tax and superannuation matters may not be accurate.
  • You may be subject to enquiries or audits.
  • Any tax shortfalls may attract penalties and interest.
  • You may have litigation options to review decisions and to recover debts.
  • In the case of fraud or criminality, penalties may lead to prosecutions.

Information about the TPB Register

To support you make the right decisions about any tax practitioner, the TPB maintains a public register. You can identify registered BAS agents and tax agents, as well as those who are in your locality. The TPB’s Register also provides important information about higher risk cases, where the TPB has imposed serious sanctions on a tax practitioner. Further information about the register can be found at: https://www.tpb.gov.au/help-using-tpb-register

How to make a complaint

We take all complaints seriously. If you have concerns regarding our tax agent services, please reach out to your Hark Accountants principal who will make every effort to resolve the matter promptly. If you are not satisfied with the outcome, you may also make a complaint about a tax practitioner to the TPB using a simple online form at: https://myprofile.tpb.gov.au/complaints/

Complaints can also be made about unregistered preparers who are not complying with the law. All complaints and referrals are assessed by the TPB. Further information about the TPB complaints process is available at: https://www.tpb.gov.au/complaints

Prescribed events within the last 5 years

If certain prescribed events have occurred within the last 5 years, we must advise you of this at the time you make enquiries to engage or reengage us to provide tax services. Otherwise, we must notify you within 30 days of us becoming aware of the matter. Prescribed events include if the tax practitioner was:

  • suspended or terminated by the TPB
  • an undischarged bankrupt or went into external administration
  • convicted of a serious taxation offence or an offence involving fraud or dishonesty
  • serving or sentenced to a term of imprisonment in Australia for 6 months or more.

This disclosure obligation extends to prospective clients – for example, a taxpayer seeking a quote for tax agent services).

Registration subject to conditions

We must advise you if your tax practitioner’s registration is subject to conditions (e.g. they can only provide tax services related to research and development or tax (financial) advice services).

We must notify you of this at the time you are making inquiries to engage or re-engage us to provide you with tax services. Otherwise, we must notify you within 30 days of us becoming aware of the matter.