Practice, agents and regulation

Tax Practitioners Board (TPB)

The Tax Practitioners Board is the national body that regulates tax practitioners in Australia, which means registered tax agents and BAS agents. Since 1 January 2022 it no longer regulates tax (financial) advisers: tax (financial) advice services are now regulated either by the TPB or by ASIC, depending on whether the adviser is an ASIC-registered financial adviser. It administers the Tax Agent Services Act 2009: it decides applications for registration, keeps the public register, sets requirements such as continuing professional education, and investigates and sanctions practitioners who breach the Code of Professional Conduct. It also acts against unregistered people who provide services for a fee. The TPB is separate from the ATO, although the two share information. Practitioners deal with the TPB for registration and renewal, and with the ATO for lodgments and client accounts.

General information, not tax advice. The rules change, so check the source page above for the current position. Fedix is developed by Tax7 R&D Pty Ltd.