Your obligations under the Tax Practitioners Code of Conduct
You must provide me with all information necessary for dealing with your affairs including information which I reasonably request, in sufficient time to enable my services to be completed before any applicable deadline. I will rely on such information being true, correct and complete and I will not audit the information.
You are responsible for full disclosure of all relevant information.
You are responsible for your own record keeping relating to your affairs.
Under the new Tax Practitioners Code of Conduct, your obligations to me are:
- Be truthful with the information you provide to me.
- Keep the required records and provide them to me on a timely basis, as required.
- Be co-operative with my requests and meet your taxation due dates.
- Keep me aware of any changes that impact upon the services I provide you
- Comply with the tax laws.
If you do not meet your obligations under the TPB Code of Conduct, then the following may occur:
- The ATO may impose administrative penalties (fines).
- Interest charges may be applied.
- In some cases, criminal prosecutions may be sought.
- The ATO may initiate debt recovery.
Your general obligations
You must provide me with all information necessary for dealing with your affairs including information which I reasonably request, in sufficient time to enable my services to be completed before any applicable deadline. I will rely on such information being true, correct and complete and I not audit the information.
You are responsible for full disclosure of all relevant information.
You are responsible for your own record keeping relating to your affairs.
You are responsible for the reliability, accuracy and completeness of the particulars and information provided to me.
You are responsible for retaining paperwork for as long as legally required.
You must keep me informed on a timely basis of changes in your circumstances that may affect my services.
You must be truthful and transparent with me at all times.
The TPB have issued a detailed fact sheet in relation to clients obligations to their Tax Agent and can be accessed by clicking on the following link:
Information for clients – Taxpayers
Or typing the following into your internet search engine:
https://www.tpb.gov.au/sites/default/files/2025-03/Information%20for%20clients%20factsheet%202025_0.pdf