Your obligations to the ATO and your Tax Practitioner’s obligations to you, the TPB and ATO
Section 45 of the Tax Agent Services (Code of Professional Conduct) Determination 2024 (Determination) requires registered tax practitioners to inform all current and prospective clients of certain matters.
Information about the TPB Register
The Tax Practitioners Board (TPB) maintains a public register where you can check registered BAS agents and tax agents. This helps you make informed decisions when choosing a tax practitioner. More information about the register is available at: https://www.tpb.gov.au/help-using-tpb-register.
Gavin Ma & Co Pty Ltd, Gavin Ma are recorded in the TPB register under Registered Agent Number 25173125 and 17336001 respectively.
How to make a complaint
If you have a complaint about our services, please contact the Practice Manager at our office. We will work with you to resolve the issue as quickly as possible.
If the complaint cannot be resolved to your satisfaction, or you are not happy with the outcome, you may escalate the matter to the TPB. You can submit information or make a complaint to the TPB using their online form. More information about the TPB’s complaints process is available at: https://www.tpb.gov.au/complaints.
General information about rights, responsibilities and obligations
As a taxpayer, it is important that you are aware of your obligations to the Australian Taxation Office (ATO) and understand that your tax practitioner has obligations to you, the ATO, and the TPB.
As tax practitioners, Gavin Ma & Co must comply with the Tax Agent Services Act 2009 (TASA), including the Code of Professional Conduct, as well as other legislative and professional standards.
More information about tax practitioner and client obligations is available in the TPB’s Information for Clients fact sheet.
If you engage us as your tax practitioner, your engagement letter will also provide further information about your rights and obligations under taxation laws in relation to the services we provide.
Prescribed events within the last 5 years
Tax practitioners are required to inform you if any events prescribed under Section 45(1)(d) of the Determination have occurred involving the practitioner within the last five years.
Currently, there are no reportable events to disclose. Should any prescribed events occur, Gavin Ma & Co will update this information and notify clients in accordance with the Code.
Registration subject to conditions
Tax practitioners are required to advise you if their registration is subject to any conditions under Section 45(1)(e) of the Determination.
There are currently no conditions on Gavin Ma & Co’s registration. If any conditions are imposed in the future, we will update this information and inform clients in the manner, form, and timeframe required by the Code.