Checking a tax agent's registration before you lodge
Search the TPB Register, read conditions and sanctions, and agree scope and fees before a tax or BAS agent lodges for you.
Paying someone to prepare or lodge a tax return is a decision about trust and accountability. In Australia, anyone charging a fee for tax agent services generally must be registered with the Tax Practitioners Board. A few minutes on the public register tells you whether a practitioner is registered, what they are allowed to do and whether regulators have taken action against them.
Why registration is the first check
The Tax Practitioners Board states that, generally, only registered tax and BAS agents can charge or receive a fee for providing tax agent, BAS or tax (financial) advice services. Registered practitioners must satisfy the TPB that they are fit and proper, hold required qualifications and experience, follow the Code of Professional Conduct and hold appropriate professional indemnity insurance. The Code includes accounting to you for money held on your behalf, such as tax refunds, and taking reasonable care with your affairs. The TPB also notes that safe harbour provisions administered by the ATO can protect you from certain penalties in some circumstances when you use a registered practitioner. That protection is not available with an unregistered preparer, and penalties for a late or incorrect lodgment can land on you.
Explains safe harbour, insurance and the penalties you can face with an unregistered preparer.
TPB: risks of using unregistered preparersSearch the TPB Register
The TPB Register is the official public record of registered tax and BAS agents. It also lists certain unregistered entities and individuals, along with breaches of the Code of Professional Conduct and sanctions that are on the public record. You can search by name, registration number or business name, or look for practitioners near a location. Search before any documents or sign-in details change hands, and keep a note of the registration number you checked and the date. If the person you are dealing with does not appear at all, ask why before going further.
The official register of tax and BAS agents, including sanctions on the public record.
TPB: search the public registerRead the whole entry, not just the name
A register entry records more than existence. It shows the registration type, such as tax agent or BAS agent and whether the registration belongs to an individual, partnership or company. It shows the registration status, the date first registered and the expiry date, plus any conditions that limit the services the practitioner may provide. Recent order, suspension and termination decisions stay on the register for at least five years, together with reasons and any period prohibiting reapplication. BAS agents can only provide some of the services tax agents provide, so match the registration type and any conditions against the work you actually need, whether that is a return, business activity statements or advice.
Describes each field on a register entry, including conditions, sanctions and terminations.
TPB: help with using the registerMatch the entry to the person doing the work
Check that the legal or registration name, and any ASIC registered business name shown, match the business you are dealing with. The register keeps historical details, including other names and registration numbers from the previous five years in some cases. A registration number quoted in an advertisement is not the whole check: confirm the person handling your return is the registered practitioner or works under the registered entity shown. Be careful with anyone who asks for your myGov password. The TPB warns that unregistered preparers often ask for it, which puts your identity and financial affairs at risk. A registered agent uses their own professional systems to lodge on your behalf.
Consumer guidance on registered practitioner services and what to agree before work starts.
TPB: finding and using a tax practitionerAgree the service before work starts
The TPB recommends discussing your financial situation, the details of the work and when it needs to be done, the cost or the practitioner's fee structure, where any refund will be sent and how long it is expected to take. Many practitioners will ask you to sign a letter of engagement setting out both parties' obligations; read it and keep a copy. If your circumstances include a business, rental property or investment sales, confirm those parts are inside the agreed scope rather than assumed. Clear scope now avoids a dispute at lodgment time.
If something does not check out
If a person advertising or charging a fee for tax agent services is not on the register, you can complain to the TPB, which regulates tax practitioners and investigates unregistered preparers. Complaints can also cover the conduct of registered practitioners. If details on the register do not match the person in front of you, resolve that with the TPB before sharing further documents. Keeping your own copy of what was checked, agreed and lodged makes any later complaint or correction much easier.
How to raise concerns about unregistered preparers or a registered practitioner's conduct.
TPB: complaintsYour quick checklist
Tick these off as you go. This checklist resets when you leave.
Useful starting points
General information to help you ask questions. Check requirements for the particular service and your state or territory.