Session overview
This session explores ways to strengthen account security and support ethical decision-making in professional practice. Learn about the latest ATO app security enhancements, including new security messages, super transfer requests and the locked dashboard, and how these features can help protect client information. In partnership with the Tax Practitioners Board, the session also covers ethical standards, regulatory frameworks and professional obligations, highlighting the role ethics plays in maintaining trust and integrity in the tax system.
Webinar recording
Watch the recording at a time that suits you and claim continuing professional educationExternal Link. Attendance certificates are not issued for viewing webinar recordings.
Media: ATO open forum session – June 2026https://tv.ato.gov.au/media/bi9or7or71ca7tExternal Link(Duration: 1:22)
Key insights from tax practitioner questions
Missed the forum? Here’s what was asked:
ATO app
Verifying transactions in the ATO app
Registered ATO app users requesting certain transactions in ATO online services, such as transferring or consolidating super, will need to verify the request in the ATO app before it can be submitted.
ATO online services will prompt registered ATO app users that they will need their registered device to verify the transaction. This added security means the ATO online services transaction will not process if the user doesn’t verify it in the ATO app in time.
Accessing the ATO app when an account is locked
The ATO app dashboard aligns with the status of the registered user’s account.
If their account is locked, users can still access ATO app security features, including security messages and the Verify call feature. They will not be able to access most personalised ATO app features or ATO online services.
Once the account is no longer locked, users will regain access to all personalised ATO app features and ATO online services.
Receiving ATO app security messages
Security messages are sent to the ATO app regardless of whether push notifications are enabled.
Enabling push notifications ensures that you are notified when security messages are sent. Without push notifications enabled, users will still receive the message but will need to open the app to view it.
Viewing a client's ATO app registration and account lock status
Online services for agents includes the fields ‘Registered for ATO app’ and ‘Account lock status’ in the individual client's details screen.
You can also view ATO app messages that have been sent to your clients. These messages will display in the existing Communication history feature in Online services for agents and through Client correspondence list in supported practice software.
Ethics
Conduct outside professional practice and the fit and proper person requirements
The Tax Practitioners BoardExternal Link (TPB) may consider inappropriate conduct both within and outside a tax practitioner's professional practice when assessing if they remain a fit and proper person to be registered. Relevant circumstances will depend on the nature of the conduct and whether it raises concerns about a tax practitioner's integrity, character, honesty or suitability to provide tax practitioner services.
Another tax practitioner lodges a return after concerns are raised
If you have reasonable grounds to believe another tax practitioner has breached the TPB's Code of Professional Conduct (Code) and the breach is a significant breach, you must notify the TPB, and the recognised professional association of the other tax practitioner (if applicable), in writing.
See the TPB's guidanceExternal Link for more information.
Conduct that undermines confidence in the tax profession and tax system
The Tax Agent Services (Code of Professional Conduct) Determination 2024External Link, administered by the TPB, recognises that misconduct by an individual tax practitioner can undermine public trust and confidence in both the tax profession and the tax system. The Determination includes obligations designed to uphold and promote the ethical standards of the profession.
Registered tax and BAS agents must not engage in conduct that they know (or ought reasonably to know) is likely to bring the tax profession into disrepute. This includes conduct that could undermine public trust and confidence in registered tax practitioners and their ability to fulfil their role. Conduct of this nature may result in a breach of the Code.
For more information refer to the TPB's guidanceExternal Link.
Activities outside tax practice and professional obligations
Tax practitioners are entitled to undertake activities unrelated to their work as a registered tax practitioner, including speaking actively at political events or presenting at public forums. However, registered tax practitioners should be mindful not to engage in conduct they know (or ought reasonably to know), could undermine the tax profession and tax system, including conduct that discredits the tax profession or brings the tax profession into disrepute.
Re-registration following termination of registration
Where a tax practitioner's registration has been terminated, they may apply for registration again after any relevant termination period has ended. Any application will be assessed on its merits, including whether the applicant satisfies the TPB's eligibility and fit and proper person requirements at the time of the application.
Company tax returns
Notice of assessment for companies
Companies are generally classified as full self-assessment taxpayers.
When a company income tax return is lodged, the Commissioner is taken to have made an assessment on the day the return is lodged.
As a result, the ATO does not automatically issue a separate notice of assessment for a company. The lodged return itself is taken to be a notice of the deemed assessment and is considered to have been served on the day the assessment is made.
The relevant provisions are contained in subsection 166A(3) of the Income Tax Assessment Act 1936 (ITAA 1936). The definition of full self-assessment taxpayer is contained in subsection 6(1) of the ITAA 1936.
Client account remissions
Requesting remission of interest and penalties
Registered tax and BAS agents can request general interest charge, shortfall interest charge and failure to lodge penalty remissions through our online services using the relevant form.
If you don’t have access to Online services for agents, you can still phone our Registered agent phone line to request a remission. We'll complete the form on your behalf and submit it to a dedicated team for a decision. Completed forms can also be mailed to us. For more information, see How to request a remission of interest and failure to lodge penalties.
Taxpayers are still able to request a remission on their own behalf over the phone. If the request relates to interest or penalty amounts of more than $2,500, it will be escalated to a dedicated team using the remission form. This means they won’t receive an immediate decision.
Transferring credits
Transferring credits between a client's tax accounts
Tax agents can request transfers of credits between a client’s accounts using Online services. However, these transfers are subject to the ATO’s standard offsetting rules, meaning credits may be automatically applied to other outstanding or due liabilities instead.
For more information see, Transfer request.