TPB Inquiries: Legal Advice on TPB investigations


TPB Investigation

TPB Inquiries: Legal Advice on TPB investigations

TPB Inquiries

A Tax Practitioners Board (TPB)  investigation or TPB Inquiry can result in the ultimate sanction of the loss of tax agent registration, so if you are facing a TPB investigation you should engage an experienced tax lawyer at the earliest opportunity.

It is a trite saying that:  “’A man who is his own lawyer has a fool for a client.”  Don’t make this mistake and respond to the TPB on your own behalf.

Your TPB’s Formal Disciplinary Investigations

If the Tax Practitioners Board  reasonably believes that that you are in breach of the Code of Professional Conduct they will initiate a  disciplinary investigation against you.

If this happens your tax agent registration may be at risk of cancellation.

Possible Breaches

The alleged breaches may include not acting with honesty and integrity; independence; confidentiality; and competence. These could arise in the following scenario

  1. You accidentally or purposely obstructed the administration of Australian taxation laws;
  2. You did not practise due diligence when advising your clients about their taxation obligations and rights;
  3. You did not accurately, competently, and respond in a timely manner to to directions and requests from the ATO and TPB.

What type of sanctions can the Tax Practitioners Board impose?

The TPB can impose the following sanctions:

  • Issue a written caution
  • Issue an order for completion of a course of training
  • Impose specific restrictions on a tax practitioner’s registration
  • Require a tax practitioner to practise under the supervision of another registered practitioner
  • Suspend the registration of a tax practitioner
  • Terminate the registration of a tax practitioner

Message to tax agents – Waterhouse Lawyers can help: If you are being investigated by the TPB for suspected tax agent contraventions contact us now.  WE are experienced in dealing with the ATO and have successfully represented tax agents at severe risk of losing their tax agent status.




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