Tax Agent ~ Code of Conduct ~ Information for Clients
The government introduced new Code obligations from 1 July 2025 for small tax practitioners under the Tax Agent Services (Code of Professional Conduct) Determination 2024 (Determination).
The new obligations seek to enhance the high professional and ethical standards expected by the community of registered tax practitioners, with the objective of:
improving transparency and accountability
giving the public greater confidence and trust in the integrity of the tax profession
strengthening tax system integrity and the regulation of the tax profession.
Paisley Robertson are committed to upholding the standards in accordance with the Tax Agent Services Act 2009.
Tax Agent Registration
Paisley Robertson Pty Ltd is registered with the Tax Practitioners Board (TPB) to provide tax agent services. The TPB maintains a public register where you can identify registered BAS agents and tax agents. Please visit https://www.tpb.gov.au/public-register to verify our registration.
Complaints Process
If you have any issues regarding our services, we encourage you contact either of our offices directly using the contact details below:
Wagga – Andrew Morrison or Natalie Payton
wagga@paisleyrobertson.com.au or (02) 6921 4566
Temora – Bernadette West
temora@paisleyrobertson.com.au or (02) 6977 2655
If you are unable to resolve the issues or are dissatisfied with the response, you are entitled to lodge a formal complain to the Tax Practitioners Board using the process guidelines found at:
https://www.tpb.gov.au/complaints
Your responsibility as our client
Our clients are expected to abide by the following obligations:
· Be truthful with the information you provide to us.
· Not purposefully provide false or misleading information to us.
· Keep the required records and provide them to us on a timely basis, as required.
· Be co-operative with our requests and meet your due dates.
· Comply with the tax laws.
Our obligations as a tax agent
Paisley Robertson Pty Ltd is bound by the Code of Professional Conduce under the Tax Agent Services Act 2009. Our obligations include:
· Act honestly and with integrity.
· Uphold and promote the ethical standards of the tax profession.
· Act lawfully in our client’s best interests.
· Manage any conflicts of interest.
· Take reasonable care to ascertain your state of affairs and apply tax law correctly.
· Keep your information confidential unless there is a legal duty to disclose.
· Provide services competently.
· Not knowingly obstruct the administration of the tax laws.
· Advise you of your rights and obligations under the tax laws.
· Account to you for money or other property on trust.
· Not make false or misleading statements to the TPB or ATO, and in some cases withdraw their engagement with you and notify the TPB or ATO of certain matters.
· Keep proper records.
· Keep you informed of certain matters so you can make informed decisions.
· Address any false or misleading statements they are responsible for.
· Engage with clients to address other false or misleading statements, exploring options to correct.
Prescribed events within the last five years
If prescribed events have occurred involving Paisley Robertson within the last five years, we must advise you of this at the time you make enquires to engage or re-engage us to provide tax services. Otherwise, we must notify you within 30 days of us becoming aware of the matter. Prescribed events include if the tax practitioner was:
· Suspended or terminated by the TPB.
· An undischarged bankrupt or went into external administration.
· Convicted of a serious taxation offence or an offence involving fraud or dishonesty.
· Serving or sentenced to a term of imprisonment in Australia for 6 months or more.
At the date of publishing, Paisley Robertson Pty Ltd and its directors have no suspensions, restrictions or disciplinary actions recoded against us.
Further information can be found using the following link: