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  • Practitioners new to the industry

    If you're new to the legal practitioner industry, you'll need to be aware of some key information.

    Your personal tax obligations

    It's important you keep up to date with your personal tax obligations. Failing to comply with your personal tax lodgment and payment obligations may result in ATO compliance action, including:

    • audit action
    • civil litigation
    • imposition of interest and penalties
    • prosecution

    Your dealings with us

    For you to deal with us on behalf of an individual or entity:

    • your client will need to advise us you are representing them, or
    • you can provide written advice of your appointment on your firm's letterhead.

    Once your appointment is recorded on your client's ATO file, you will need to provide proof of identity (POI) information when you contact us on your client's behalf.

    Next steps:

    Our dealings with you

    We are committed to providing effective advice and guidance to both you and your clients. To do this, we provide:

    • a law administration practice statement (LAPS) - Provision of advice and guidance by the ATO - which sets out the:    
      • type of advice and guidance we provide about the application of laws we administer
      • level of protection available to taxpayers who rely on each form of advice and guidance
    • information through newsletters, webinars, online services and other avenues to help you keep up to date with developments in tax law and our activities
    • list of forms organised by tax topic.

    See also:

    Last modified: 30 Sep 2021QC 43999