The provision of tax agent services is governed by the Tax Agent Services Act 2009 (TASA) and the accompanying regulations. Registered tax practitioners must comply with the requirements of the TASA, which includes a set of ethical and professional standards known as the ‘Code of Professional Conduct’. General information about the obligations and responsibilities of tax practitioners to their clients is set out in the attached document, Rights and Obligations of the Parties under the Taxation Laws.
The Tax Practitioners Board (TPB) is responsible for the registration and regulation of tax practitioners and for ensuring their compliance with the TASA. As part of this role, the TPB maintains a register that enables the public to ensure they are engaging the services of a registered tax practitioner. The register also provides details of suspended and deregistered tax practitioners.
To check the details of the tax practitioner responsible for your tax affairs, search the TPB Register at www.tpb.gov.au/public-register using either of the following details:
Practitioner name – Belinda Geyer t/as SB Taxation
Registration number – 76808005
Taxpayers who engage registered tax agents also have rights and obligations under the taxation laws, including a safe harbour from certain penalties imposed by the Australian Taxation Office (ATO). To qualify for safe harbour protection, taxpayers must provide their registered tax agent with “all relevant taxation information” to enable accurate statements to be provided to the ATO. This requirement may be important to both parties in identifying and understanding the purpose and scope of the engagement and may also affect other matters discussed below. You will find a further discussion on the safe harbour protections in the attached document, Rights and Obligations of the Parties under the Taxation Laws.