Quality, Risk & Regulation

The above Deloitte entities are registered as tax agents with the Tax Practitioners Board (TPB) and are subject to the Tax Agent Services Act 2009 (TASA), including the Code of Professional Conduct (Code). 

As of 1 January 2025, the Code requires registered tax agents to advise all current and prospective clients of certain matters as follows:

1. The TPB Register and information for clients

• The TPB maintains a searchable register of tax agents and BAS agents, accessible here. Details of how to use the register are available here. 
• The register details for the Deloitte entities that are registered tax agents may be found here for Deloitte Tax Services Pty Ltd, here for Deloitte Private Pty Ltd and here for Deloitte Growth Solutions Pty Ltd.
• The TPB Factsheet on Information for Clients may be found here.

2. Complaints about our tax agent services

• In circumstances where you wish to raise a matter in respect to a particular engagement or any other matter, you are able to do so via the Deloitte website Contact Us page.
• If you have an ethical concern, you may also share your concern via our confidential Deloitte SpeakUp hotline here.
• The TPB complaints form may be found here and the TPB complaints process may be found here. 
• The Chartered Accountants Australia & New Zealand complaints process may be found here. 

3. Notify any prescribed events

• We are required to disclose whether any of the following events have occurred to the Deloitte tax agent entities and provide the relevant details:
  • Suspension or termination of tax agent registration
  • Undischarged bankrupt or in external administration
  • Convicted of a serious tax offence, or an offence involving fraud or dishonesty
  • Serving or sentenced to a term of imprisonment in Australia for 6 months or more
  • Penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for:
    • Being a promoter of a tax exploitation scheme
    • Implementing a scheme that has been promoted on the basis of conformity with a public ruling, private ruling or oral ruling in a way that is materially different from that described in the ruling
    • Promoting on the basis of conformity with a public ruling, private ruling or oral ruling a scheme that is materially different from that described in the ruling
  • Ordered by the Federal Court to pay a pecuniary penalty for contravening a civil penalty provision under the TASA.

As of 1 January 2025, there are no matters to disclose regarding the prescribed events above for the period from 1 July 2022 to 31 December 2024.

If a prescribed event occurs after 1 January 2025, we will disclose the matter here within 30 days of the event.

4. Is tax agent registration subject to conditions

As of 1 January 2025, there are no conditions that apply to the registrations of the Deloitte tax agent entities.

If a condition is imposed on the registration of a Deloitte tax agent entity after 1 January 2025, we will disclose the matter here.

For further information about Deloitte’s compliance with the Code, please contact David Watkins, Tax & Legal Reputation and Regulation Leader or Amanda Leong, Tax & Legal Quality & Risk Leader.