Quality, Risk & Regulation

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

Under the Code including proposed amendments that are currently scheduled to take effect from 1 January 2025, registered tax agents are expected to have an obligation to advise all current and prospective clients of certain matters, including:

1. The TPB Register

• The TPB maintains a searchable register of tax agents and BAS agents, accessible 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 here.
• The TPB complaints process may be found here. 
• The Chartered Accountants Australia & New Zealand complaints process may be found here. 

3. Significant matters that may impact our ability to provide tax services

Significant matters that may adversely affect our ability to provide tax agent services include Code breaches, TPB investigations, sanctions or conditions applying to registration, charges or convictions relating to fraud, dishonesty or a tax offence and the imposition of a promoter penalty under the tax law. 

Further information about matters that may be considered “significant matters” is set out in the FAQs issued by the TPB here.

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