TAX Agents Services Act 2009 – Disclosure Statement
As a BAS Agent, my services are performed for you in accordance with the law, including the Tax Agent Services Act 2009 (TASA). Under this Act, the Tax Agent Services (Code of Professional Conduct) Determination 2024 requires that I make the following disclosures to you:
1. Matters that could significantly influence your decision to engage me (or continue to engage me) for BAS Agent services from 1 July 2022 onward.
I am not aware of any matters that could significantly influence your decision to engage or continue to engage my services.
I advise as follows: I have not had my registration suspended or terminated by the TPB. I am not and have not been an undischarged bankrupt or been put into external administration. I have not been convicted of a serious taxation offence or an offence involving fraud or dishonesty. I have not been sentenced to a term of imprisonment in Australia for 6 months or more. I have not been otherwise penalised, subject to an injunction, or been subject to an order requiring disclosure. I am not subject to any conditions upon my registration. I do not engage with other TASA disqualified persons or entities. I am not aware of any other prescribed event or matter that I have not otherwise discussed or presented to you that would significantly influence your decision to engage or continue to engage my services.
2. Register of Tax Agents and BAS AgentsThe Tax Practitioners Board (TPB) maintains a public register with details of registered, suspended and deregistered Tax and BAS Agents. This register is available to search at https://www.tpb.gov.au/public-register
3. Statements made to the ATO BAS Agents have obligations to the TPB and to their clients. You also have obligations under the taxation laws and to your BAS Agent. Please refer to these obligations on the TPB website at https://www.tpb.gov.au/obligations or the TPB’s fact sheet Information for Clients.
Both BAS Agents and clients have an obligation not to make false or misleading statements to the TPB or the Australian Taxation Office (ATO). If it becomes apparent a false or misleading statement has been made to either body, there is a requirement for this to be rectified in a timely manner. Please refer to these obligations on the TPB website at https://www.tpb.gov.au/code-obligations-when-making-or-preparing-statements
4. Complaints If you have a complaint about my BAS Agent services, please contact me in the first instance with details by email. Your complaint will be considered, and I will provide you with email acknowledgement of your complaint and my understanding of the circumstances. The email will inform you that I will attempt to resolve your complaint within 14 days and will outline the dispute resolution process.
If you are unhappy with the outcome that I propose to you, you may make a complaint to the Tax Practitioners Board (TPB). The Board’s complaints process is explained, and the online form is available at https://www.tpb.gov.au/complaints
This information is true and correct at the time of making this statement. Any change to this information will be disclosed as required by the Tax Agent Services (Code of Professional Conduct) Determination 2024 (Determination).
1. Matters that could significantly influence your decision to engage me (or continue to engage me) for BAS Agent services from 1 July 2022 onward.
I am not aware of any matters that could significantly influence your decision to engage or continue to engage my services.
I advise as follows: I have not had my registration suspended or terminated by the TPB. I am not and have not been an undischarged bankrupt or been put into external administration. I have not been convicted of a serious taxation offence or an offence involving fraud or dishonesty. I have not been sentenced to a term of imprisonment in Australia for 6 months or more. I have not been otherwise penalised, subject to an injunction, or been subject to an order requiring disclosure. I am not subject to any conditions upon my registration. I do not engage with other TASA disqualified persons or entities. I am not aware of any other prescribed event or matter that I have not otherwise discussed or presented to you that would significantly influence your decision to engage or continue to engage my services.
2. Register of Tax Agents and BAS AgentsThe Tax Practitioners Board (TPB) maintains a public register with details of registered, suspended and deregistered Tax and BAS Agents. This register is available to search at https://www.tpb.gov.au/public-register
3. Statements made to the ATO BAS Agents have obligations to the TPB and to their clients. You also have obligations under the taxation laws and to your BAS Agent. Please refer to these obligations on the TPB website at https://www.tpb.gov.au/obligations or the TPB’s fact sheet Information for Clients.
Both BAS Agents and clients have an obligation not to make false or misleading statements to the TPB or the Australian Taxation Office (ATO). If it becomes apparent a false or misleading statement has been made to either body, there is a requirement for this to be rectified in a timely manner. Please refer to these obligations on the TPB website at https://www.tpb.gov.au/code-obligations-when-making-or-preparing-statements
4. Complaints If you have a complaint about my BAS Agent services, please contact me in the first instance with details by email. Your complaint will be considered, and I will provide you with email acknowledgement of your complaint and my understanding of the circumstances. The email will inform you that I will attempt to resolve your complaint within 14 days and will outline the dispute resolution process.
If you are unhappy with the outcome that I propose to you, you may make a complaint to the Tax Practitioners Board (TPB). The Board’s complaints process is explained, and the online form is available at https://www.tpb.gov.au/complaints
This information is true and correct at the time of making this statement. Any change to this information will be disclosed as required by the Tax Agent Services (Code of Professional Conduct) Determination 2024 (Determination).