Standard Engagement Terms and Conditions

 


TPB Expectations for Clients and Tax Practitioners



The Tax Practitioners Board (TPB) sets the standards that guide the relationship between registered tax practitioners and their clients. These expectations ensure that tax services are delivered professionally, ethically and in compliance with Australian tax law. Below is an overview of the responsibilities for both clients and practitioners under the TPB Code of Professional Conduct.






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.



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.


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