As part of our engagement and in accordance with section 45 of the Tax Agent Services (Code of Professional Conduct) Determination 2024, WCO Accountants Pty Ltd is required to notify you of the following matters:
- The existence of the Tax Practitioners Board (TPB) register of tax agents and how you can access it;
- Lodging a complaint against a registered tax agent;
- Our responsibilities and obligations as a registered tax agent;
- Certain events that have occurred in the past five years;
- Whether our registration as a tax agent is subject to any conditions;
Please see the details below for each of the heading above:
1. The existence of the Tax Practitioners Board (TPB) register of tax agents and how you can access it
The Tax Practitioners Board (TPB) oversees tax agents to ensure they uphold the required standards of professional and ethical conduct, providing clients with confidence in the services they receive.
To support transparency, the TPB maintains a public register that lists details of registered tax agents, along with certain unregistered entities and individuals. The register also records publicly available information on breaches of the Code and any sanctions imposed.
The TPB Register can be accessed through the TPB website. You can search by entering the name or details of the tax agent you are engaging with—or any other tax agent. The website also provides step‑by‑step guidance on how to use the register.
2. Lodging a complaint against a registered tax agent
At WCO Accountants, we are committed to building trust in society and to addressing concerns raised by our people and clients in a responsible, open, and professional manner. This includes issues relating to business misconduct or unethical behaviour.
If you have a concern about any aspect of the services we provide, you can contact us directly by emailing accountants@wcogroup.com.au or calling 08 9375 7344.
In addition, the Tax Practitioners Board (TPB) has its own complaints process for matters relating to the provision of tax agent services. You can lodge a concern with the TPB—whether about WCO Accountants or another tax agent—through their online complaints form.
The TPB website also provides detailed information about their complaints process, including:
> the types of matters they can investigate
> how to make a complaint
> the investigation process
> your rights if you disagree with an outcome
3. Our responsibilities and obligations as a registered tax agent
All registered tax agents have obligations to the Tax Practitioners Board (TPB), as well as to their clients.
As a registered tax agent, WCO Accountants must comply with the Tax Agent Services Act (TASA), including the Code of Professional Conduct. The Code sets out the professional and ethical standards that tax agents are required to meet, outlining their duties to clients, the TPB, and fellow registered tax agents. These obligations include, but are not limited to:
> acting with honesty and integrity
> acting in the best interests of clients
> exercising reasonable care
> ensuring services are provided competently
Please click on the links for the:-
At WCO Accountants, we are committed to ensuring that all our staff members are fully aware of, and consistently act in accordance with, the TASA and the Code.
Clients also have important obligations under taxation laws and in their relationship with their tax agent. These include:
> providing truthful and accurate information
> keeping complete and up‑to‑date records, and supplying them when required
> advising of any changes that may affect tax services
> cooperating with reasonable requests
> meeting deadlines and due dates
Further details about client obligations can be found on the TPB website
4. Certain events that have occurred in the past five years
Tax agents are required to notify their clients if any of the following events have occurred since 1 July 2022. WCO Accountants confirms that none of these events have occurred during the relevant period.
> their registration has been suspended or terminated by the Board
> they have become an undischarged bankrupt or entered external administration
> they have been convicted of a serious taxation offence
> they have been convicted of an offence involving fraud or dishonesty
> they are serving, or have been sentenced to, a term of imprisonment in Australia of six months or more
> they have been penalised, subject to an injunction, or made subject to an order for breaching a voluntary undertaking as a promoter of a tax exploitation scheme
> they have been penalised, subject to an injunction, or made subject to an order for breaching a voluntary undertaking for implementing a scheme promoted as consistent with a public, private, or oral ruling, where the scheme is materially different from that described in the ruling
> they have been penalised, subject to an injunction, or made subject to an order for breaching a voluntary undertaking for promoting a scheme on the basis of conformity with a ruling, where the scheme is materially different from that described in the ruling
> the Federal Court has ordered them to pay a pecuniary penalty for contravening a civil penalty provision under the Act
5. Whether our registration as a tax agent is subject to any conditions
Under section 45, tax agents are required to inform their clients of any conditions currently imposed on them by the Tax Practitioners Board (TPB). A condition restricts either the scope of services a tax agent may provide or limits their services to a specific area of taxation law.
Any conditions imposed on a tax agent’s registration are recorded in the TPB Register.
WCO Accountants confirms that no conditions have been imposed on our registration.