What Clients Can Expect From Their Tax Practitioner

1. Professional and Ethical Service

Registered tax practitioners must act with honesty and integrity at all times. This includes providing advice that is lawful, transparent and in your best interests.

2. Competent and Diligent Work

Your practitioner is required to maintain up-to-date knowledge of tax law and apply their skills with due care. This ensures your tax return or advice is accurate and compliant.

3. Clear Communication

Clients should receive timely communication, explanations of tax positions, and updates on the progress of work being undertaken.

4. Confidentiality of Information

The TPB requires practitioners to protect all client information. Your personal and financial data must only be used for authorised purposes and handled securely.

5. Fair and Transparent Fees

Fees should be explained before work begins. Practitioners must avoid charging fees that are misleading, unfair or dependent solely on tax refunds.

6. Acting Lawfully on Your Behalf

Your practitioner may deal with the ATO on your behalf, but only with your permission. All representations must be truthful and compliant with legislation.

What Tax Practitioners Expect From Clients

1. Honest and Accurate Information

Clients are responsible for providing correct, complete and timely information. The practitioner’s ability to comply with the TPB Code depends on receiving factual records.

2. Timely Responses and Documentation

To meet ATO deadlines and maintain compliance, clients must supply documents, receipts and requested details promptly.

3. Compliance With Tax Law

Clients must not ask practitioners to lodge false information, claim ineligible deductions or take actions that breach tax legislation.

4. Clear Instructions

Providing accurate instructions helps ensure your tax affairs are managed in line with your needs and expectations.

5. Payment of Agreed Fees

Timely payment for services enables practitioners to operate effectively and meet professional standards.

6. Authorisations When Needed

Clients must approve ATO authority documents, service agreements or consent forms so the practitioner can act on their behalf.

Why These Expectations Matter

The TPB Code of Professional Conduct exists to protect clients, uphold the integrity of the tax profession, and ensure Australia’s tax system remains fair and transparent. When both parties meet their responsibilities, it leads to:

• Accurate and compliant tax outcomes

• Reduced risk of ATO penalties or audits

• A professional and trustworthy working relationship

• Efficient and stress-free tax preparation