Tax Practitioner Disclosures

As a Tax Agent, our work for you is performed in accordance with the Tax Agent Services Act 2009. Under this Act, the Tax Agent Services (Code of Professional Conduct) Determination 2024 requires us to advise you of certain matters including our rights, responsibilities and obligations as a tax practitioner you, the Tax Practitioners Board (TPB) and Australian Taxation Office (ATO) as well as your obligations to the ATO.

Your obligations and possible penalties

  • Ensure all information you give us is accurate and complete.
  • Maintain the necessary records and supply them within the required timeframes.
  • Respond to our requests in a cooperative and timely manner.
  • Adhere to all relevant taxation laws.
  • The Australian Taxation Office (ATO) may issue administrative penalties.
  • Interest may be charged on unpaid amounts.
  • Serious non-compliance can lead to criminal prosecution.
  • The ATO may pursue debt recovery action.

Tax practitioner obligations and possible penalties

  • Act honestly and demonstrate integrity in all professional dealings
  • Uphold the ethical standards expected within the tax profession
  • Act lawfully and in your best interests
  • Identify and manage any conflicts of interest
  • Exercise reasonable care in understanding your circumstances and applying the tax laws accurately
  • Maintain the confidentiality of your information unless legally required to disclose it
  • Deliver our services with due skill and care
  • Avoid any conduct that knowingly hinders the administration of tax law
  • Inform you of your rights and responsibilities under the tax system
  • Properly manage and account for any funds or assets held on trust
  • Never knowingly provide false or misleading information to the ATO or TPB, and where required, withdraw from the engagement and inform the relevant authority
  • Maintain appropriate and accurate records
  • Keep you updated on matters that may affect your decisions
  • Address any false or misleading statements we have made or are responsible for
  • Where necessary, work with you to rectify any false or misleading statements you may have made
  • In serious cases, cease providing services and report the matter to the TPB or ATO if false or misleading information is involved
  • Our registration may be suspended or cancelled, which would prevent us from providing tax services
  • The TPB may issue a caution or impose conditions, such as requiring us to complete further training or work under the supervision of another registered practitioner
  • The Federal Court may impose financial penalties
  • Your tax or superannuation affairs could be affected, potentially resulting in errors
  • You may be subject to ATO reviews, audits, or investigations
  • Any tax shortfalls may result in additional interest and penalty charges
  • You may be entitled to challenge decisions or take legal action to recover losses
  • In serious cases involving fraud or criminal behaviour, prosecution and other legal consequences may follow

TPB Register Information

To help you make informed decisions when choosing a tax practitioner, the Tax Practitioners Board (TPB) maintains a public register. This register allows you to check whether a BAS agent or tax agent is registered and locate professionals operating in your area. It also highlights higher-risk matters where the TPB has taken significant disciplinary action. More details about how to use the register can be found at: tpb.gov.au/help-using-tpb-register

Raising a Complaint

At Maroo Advisory, we take all concerns seriously. If you wish to raise a complaint regarding our tax agent services, please first reach out to your engagement partner. They will make every effort to address the issue promptly. If you remain dissatisfied with the resolution, you may escalate the matter to our Managing Partner.

Complaints about tax practitioners – including those who may be operating without registration – can also be submitted directly to the TPB using their online form: myprofile.tpb.gov.au/complaints

The TPB assesses all complaints and referrals. For more on their complaints process, visit: tpb.gov.au/complaints

Your Rights and Obligations

We are obligated to inform you of your rights, responsibilities, and obligations, whether these arise under tax legislation or as part of the services we deliver.

Disclosure of Relevant Events (Last 5 Years)

If specific events have occurred within the past five years, we are required to disclose these when you enquire about engaging or re-engaging us for tax services. If such an event arises after engagement, we must inform you within 30 days. Relevant events include situations where the practitioner has:

  • been suspended or deregistered by the TPB
  • become an undischarged bankrupt or entered external administration
  • been convicted of a serious taxation or dishonesty-related offence
  • been sentenced to imprisonment in Australia for six months or longer

This obligation to disclose also applies to prospective clients seeking quotes or initial consultations.

Conditions on Registration

If a tax practitioner’s registration is subject to specific conditions – for example, limited to R&D tax advice or tax (financial) services – we are required to inform you. This notice must be provided when you enquire about engaging or re-engaging us for tax services, or within 30 days of us becoming aware of the condition.

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