All tax agents are required to comply with the Tax Practitioners Board (TPB)’s Code of Professional Conduct (the Code).
As part of our obligations under the Code (specifically, under section 45 of the Tax Agent Services (Code of Professional Conduct) Determination 2024), we are required to make you aware of a number of matters, namely:
- that the TPB maintains a register of tax agents and BAS agents and how you can access and search the register;
- how you can make a complaint about a tax agent service that we have provided, including the complaints process of the TPB;
- general information about our rights, responsibilities and obligations as a tax agent (including the Tax Agent Services Act 2009 (the TASA) and the Code) as well as your obligations to us as your tax agent;
- certain events that have occurred in the last 5 years; and
- if our registration as a tax agent is subject to certain conditions imposed by the TPB.
We have provided details on each of these below.
TPB - Register of Tax Agents
The TPB regulates tax agents to ensure that clients are assured tax agents meet appropriate standards of professional and ethical conduct.
The TPB maintains a public register where you can obtain details of registered tax agents as well as certain unregistered entities and individuals. It also includes public details of past breaches of the Code and specific sanctions imposed on tax agents
You can access the TPB Register via the TPB website (accessible here)
You can search the TPB Register by entering the details of the tax agent you are working with, or any other tax agent. The TPB website also provides guidance on how to search the TPB Register. You can access this guidance here.
Reporting a Complaint
If you have a concern about any aspect of the services provided to you by Cairns Beaches Accountants, in the first instance, please report the matter directly to us, either by email or phone.
The TPB also has a complaints process in relation to the provision of tax agent services.
You can raise a concern with the TPB regarding the provision of tax agent services (including those provided by Cairns Beaches Accountants) using their online complaints form, available here.
The TPB website also provides useful information about their complaints process, including which matters they can investigate, how to make a complaint, the investigation process and your rights if you disagree with an investigation outcome. You can access this information here.
Rights, Responsibilities and Obligations
All tax agents have obligations to the TPB. Tax agents also have other obligations, including to their clients.
As a tax agent, Cairns Beaches Accountants must comply with the TASA, including the Code of Professional Conduct. The Code outlines the professional and ethical standards that registered tax agents are required to adhere to. It outlines the duties that registered tax agents owe to their clients, the TPB and other registered tax agents. Obligations within the Code include, but are not limited to, acting with honesty and integrity, acting in the best interests of your client, taking reasonable care and ensuring services are provided competently. You can access the Code here and learn more about the principles here *1*.
Cairns Beaches Accountants is committed to ensuring that all our tax professionals are aware of, and act in accordance with, the TASA and the Code at all times.
Clients also have obligations under taxation laws and to their tax agent. This includes providing truthful information, maintaining complete records, and supplying them as required on a timely basis. It also entails advising of any changes that may impact tax agent services, being cooperative with requests, and meeting due dates.
You can learn more about the obligations on the TPB website or the TPB’s fact sheet "Information for Clients".
Certain Events
Tax agents are required to advise their clients if any of the following events have occurred within the period since 1 July 2022:
- their registration was suspended or terminated by the Board;
- they become an undischarged bankrupt or go into external administration;
- they were convicted of a serious taxation offence;
- they were convicted of an offence involving fraud or dishonesty;
- they were serving, or were sentenced to, a term of imprisonment in Australia for 6 months or more;
- they were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for being a promoter of a tax exploitation scheme;
- they were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for implementing a scheme that has been promoted based on conformity with a public ruling, private ruling or oral ruling in a way that is materially different from that described in the ruling;
- they were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for promoting based on conformity with a public ruling, private ruling or oral ruling, a scheme that is materially different from that described in the ruling; and
- the Federal Court has ordered them to pay a pecuniary penalty for contravening a civil penalty provision under the Act.
None of these events have occurred to Cairns Beaches Accountants during the relevant period.
Registration subject to conditions
Under section 45, we are required to advise our clients of any conditions currently imposed on us by the TPB. A ‘condition’ limits the scope of services that a tax agent can provide, or limits the services to a particular area of taxation law. Details of any conditions imposed on a tax agent’s registration will appear in the TPB Register.
There are no such conditions imposed upon Cairns Beaches Accountants.
Historical information
The information and events disclosed on this page were last modified in June 2025. Refer to the following list for previous versions (where applicable)
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