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  • ATO information exchange with Tax Practitioners Board

    The Tax Practitioners Board (TPB) is a national body, independent of the ATO, responsible for the registration and regulation of tax agents, BAS agents and tax (financial) advisers – collectively referred to as 'tax practitioners'. The TPB is also responsible for ensuring compliance with the Tax Agent Services Act 2009 (TASA), including the Code of Professional ConductExternal Link.

    The role of the ATO in relation to the TPB

    The role of the ATO includes:

    • identifying and referring inappropriate tax practitioner behaviour to the TPB
    • collecting civil penalties imposed by the Federal Court pursuant to the TASA.

    The referral process

    In the course of normal activities ATO officers may identify potential breaches of the TASA. The ATO acknowledges that the vast majority of tax practitioners comply with the law; however there are some that may operate in a manner detrimental to the integrity of the tax system. The TPB has requested the ATO advise of those instances where it is alleged:

    • the behaviour or actions of a registered practitioner indicate they may not be a ‘fit and proper’ person to hold registration as a tax practitioner
    • there is evidence to suggest a registered practitioner may have breached the TASA, for example one or more items of the code
    • there is evidence to suggest an unregistered practitioner may have provided a service for a fee, advertised that service or otherwise represented that they are registered

    ATO referrals are independently considered and reviewed before a referral is made to the TPB.

    After a referral is made, the TPB may request further information from the ATO related to the referral in order to carry out any further enquiry into the matter.

    Last modified: 22 May 2019QC 53940