Tax Agent Status & Our Obligations
Tax Agent Status & Our Obligations
As tax agents, RBA is committed to upholding our professional and regulatory obligations, including with the Tax Agent Services Act 2009 (TASA) which includes the Code of Professional Conduct as regulated by the Tax Practitioners Board (TPB).
1. RBA Tax Agent Status
The Australian entity that is a registered tax agent is RBA (NT) Pty Ltd.
A full list of registered tax agents can be accessed via the TPB Public Register.
2. Obligations
Under s45 of the Tax Agent Services (Code of Professional Conduct) Determination 2024, RBA is required to advise current and prospective tax clients of various prescribed matters as set out below.
TPB Public Register
The Tax Practitioners Board maintains a searchable register of tax agents and BAS agents. The Register also includes details of past breaches of the Tax Agent Code of Professional Conduct and specific sanctions imposed on tax agents. View help with using the TPB Register for guidance on how to use the register.
Making a Complaint
Rights, Responsibilities and Obligations
As tax agents, we must comply with the TASA including the Code of Professional Conduct along with other legislative and professional standard obligations to our clients as well as the Australian Taxation Office (ATO) and TPB. Our clients also have obligations to comply with taxation laws, as well as being truthful with information provided, keeping complete records, and if required, providing them on a timely basis, being co-operative with requests and meeting due dates as requested by tax agents.
Further information about tax agent and client obligations is available on the TPB website, refer ‘Information for Clients’ fact sheet.
Events affecting RBA Tax Agents
Tax practitioners are required to disclose and provide details of any of the events prescribed under s45(1)(d) of the Tax Agent Services (Code of Professional Conduct) Determination 2024 that have occurred involving the practitioner since 1 July 2022. As at 1 January 2025, we are not aware of any such matters relevant to RBA. If a prescribed event occurs after 1 January 2025, we are required to disclose the matter within 30 days of the event.
Tax Agent Registrations subject to conditions
Tax practitioners are required to disclose any conditions limiting the breadth of tax services that can be provided through the agency. You can search the TPB register for details of any conditions imposed on an entity’s (including individuals) tax agent registration.