Bookkeeper charter

Purpose

Terms of reference

The Bookkeeper Industry Advisory Group (BIAG) was originally formed to allow consultation between the Tax Office and bookkeepers on bookkeeper industry issues and the relationship with the Tax Office.

Following a review of the operations and effectiveness of the Bookkeeper Industry Advisory Group, the terms of reference for the forum have been narrowed to enable a stronger administrative focus.

The renamed Bookkeeper Advisory Group (BAG) focuses on providing input to shape the design and build of administrative interactions between bookkeepers and the Tax Office. The emphasis is on the development of products and services for bookkeepers, as well as compliance and operational issues.

The aim of the BAG is to provide a mutually productive environment for consultation and feedback. It is intended that Tax Office and bookkeeper representatives work together to review and improve a range of Tax Office products and services, as well as provide input to help guide the development of new administrative arrangements. The BAG will, therefore, be predominantly future focused, while making reference to issues and learnings from past experience.

The Bookkeeper Advisory Group will:

• operate as a consultative forum to facilitate the development of Tax Office products and services for bookkeepers
• provide an opportunity to identify, discuss and jointly resolve significant administration issues, including potential problems and solutions, with a focus on bookkeeper interaction
• recognise the important three-way relationship between bookkeepers, tax agents and their (often mutual) clients
• exchange information about potential future issues and events relating to the administration of services for bookkeepers and their clients
• provide a forum for the rapid exchange of views relating to bookkeeper relationship issues, and Tax Office products and services
• provide a quick and simple market testing forum for developing ideas, and
• provide reports to the Tax Office Tax Practitioner Forum (ATPF).

Type of forum and length of term

The BAG is an administrative advisory group promoting the candid exchange of views between the Tax Office and bookkeeper representatives.

Length of term:

BAG is an ongoing administrative forum.

Decision-making authority

The BAG acts in an advisory capacity to the Tax Office and help the Tax Office in its decision-making role. Tax officers involved in the consultation processes will follow normal procedures, including escalation processes, for the resolution of significant issues. To that end, senior officers from the Tax Practitioner and Lodgment Strategy business line provide leadership from a Tax Office perspective.

Members of the BAG are encouraged to participate constructively in full and frank discussions on the various topics, and to make recommendations on particular products, services and administrative approaches. Approval of any Tax Office strategies will be in accordance with the normal Tax Office procedures.

The BAG is an advisory group. It encourages members to work with the Tax Office to identify, prioritise and discuss administrative issues in relation to bookkeeping matters. Decisions on which issues will be accepted by the forum and the priority with which they are progressed is the responsibility of the Chair.

Governance and relationships

The BAG is sponsored by the Deputy Commissioner of the Tax Practitioner and Lodgment Strategy business line of the Tax Office. The Assistant Commissioner, Tax Practitioner Relations, has responsibility for custodianship of the relationship between the Tax Office and bookkeepers and is the Chair of the Bookkeeper Advisory Group.

Representatives from the Tax Practitioner and Lodgment Strategy, Operations, Goods and Services Tax, Marketing Communications Line and Small and Medium Enterprises business lines provide guidance and advice to the Bookkeeper Advisory Group.

The Bookkeeper Advisory Group has a subsidiary relationship with the Tax Office Tax Practitioners Forum (ATPF).

The Bookkeeper Advisory Group will report annually to its peak forum on its achievements during the year and its forward focus for the following year.

History of establishment

In 2003, bookkeeper networks raised concerns with the Tax Office about skill levels, standards and supervision of the work being undertaken by bookkeepers in supporting small business in meeting their tax obligations.

The Tax Office sponsored a bookkeepers' symposium in November 2003 attended by over 30 external participants, including bookkeepers, tax agents, representatives from professional associations and existing bookkeeper networks. The outcomes indicated that future strategies for bookkeepers needed to consider specialised licences, accreditation to help ensure consumer protection and registration for bookkeepers. Products and services for BAS service providers including electronic lodgment, lodgment concessions, phone and web support and access to client accounts were identified as issues for future consideration.

The Tax Office is in the process of ensuring all interested parties are aware of how the law operates for BAS service providers. If a bookkeeper charges a fee to lodge a BAS, the law states that the BAS preparer needs to either work under the direction of a tax agent, or be a member of a recognised professional association. This law has been in place since 2000.

The Bookkeeper Industry Advisory Group held its first meeting in May 2004. The operations of the group were jointly reviewed in December 2005, and further considered as part of the Tax Office Review of Forums in 2006. Recommended changes to the operations of the group were discussed in February 2006.