Regulator function
To:
- administering a system to register tax practitioners, ensuring they have the necessary competence and personal attributes
- issuing guidance on relevant matters to support tax practitioners and consumers
- investigating conduct that may breach the TASA, including Code non-compliance, conduct resulting in a tax practitioner no longer meeting the ‘fit and proper person’ requirement for registration, and breaches of the civil penalty provisions
- resolving complaints lodged about practitioners and unregistered preparers
- imposing administrative sanctions for non-compliance with the Code
- seeking Federal Court of Australia (Federal Court) civil penalty orders in response to breaches by registered tax practitioners and unregistered preparers.
