Keeping our Clients Informed

Piffl Ciampa Pty Ltd is a registered tax agent with the Tax Practitioners Board.

All registered tax agents and registered BAS agents must comply with the requirements of the Tax Agent Services Act 2009. As part of those obligations, we are required to inform all current and prospective clients of the matters detailed below.

Information about the TPB Register

The Tax Practitioners Board (TPB) maintains a register of tax agents and BAS agents and the TPB’s website provides a register of how to search for a tax or BAS agent. You can identify registered tax and BAS agents as well as those who are in your locality. The register also provides important information about higher risk cases, where the TPB has imposed serious sanctions on a tax practitioner. You can find more information about the register at https://www.tpb.gov.au/help-using-tpb-register

Making a Complaint

In the first instance, your complaint should be directed to Belinda Piffl or Linda Ciampa of the practice who will work with you to resolve your complaint. They can be contacted via the following:

• Belinda Piffl – belinda@lbkadvisory.com.au

• Linda Ciampa – linda@lbkadvisory.com.au

• (08) 8373 5912

In the event that your complaint is not resolved, you can make a complaint via the TPB using this online form: https://myprofile.tpb.gov.au/complaints/ . The TPB welcomes feedback which helps improve services and the regulatory system and provides critical intelligence and data.

Rights, Responsibilities and Obligations

As a taxpayer, it is important you:

• Are aware of your obligations to the Australian Taxation Office (ATO); and

• Understand your tax practitioner has obligations to you, the ATO and the TPB.

Obligations as a Client

It is your responsibility as a taxpayer to:

• Be truthful with the information you provide to your tax practitioner;

• Keep the required records and provide them to your tax practitioner on a timely basis, as required;

• Be co-operative with your tax practitioner’s requests and meet their due date; and

• Comply with the tax laws.

If you do not meet your obligations:

• The ATO may impose administrative penalties (fines);

• Interest charges may be applied;

• In some cases, criminal prosecutions may be sought; or

• The ATO may initiate debt recover.

Obligations of your Tax Practitioner

Your Tax Practitioner’s obligations require them to:

• Act honestly and with integrity;

• Uphold and promote the ethical standards of the tax profession;

• Act lawfully in your best interests;

• Manage any conflicts of interest;

• Take reasonable care to ascertain your state of affairs and apply tax laws 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;

• 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; and

• Engage with clients to address other false or misleading statements, exploring options to correct.

When your Tax Practitioner Doesn’t Meet Their Obligations

If your tax practitioner fails to meet their obligations:

• Their registration can be suspended or terminated, meaning they can’t practice;

• They could receive a caution or orders from the TPB – for example, undertaking education or working under the supervision of another registered tax practitioner;

• Fines may be imposed on them by the Federal Court;

• Your tax and superannuation matters may not be accurate;

• You may be subject to to enquiries or audits;

• Any tax shortfalls may attract penalties and interest;

• Your may have litigation options to review decisions and to recover debts; and

• In the case of fraud or criminality, penalties may lead to prosecutions.

  
  

Prescribed Events Within The Last 5 Years

Tax practitioners are required to advise their clients of any of the following events have occurred within the last five years (but not before 1 July 2022):

• Their registration has been suspended or terminated by the TPB;

• They are an undischarged bankrupt or went into external administration;

• They were convicted of a serious taxation offence or an offence involving fraud or dishonesty; or

• They are serving or have been sentenced to a term of imprisonment in Australia for 6 months or more.

We advise none of the events have occurred during the relevant period.

Registration Subject to Conditions

Tax practitioners must advise you if their registration is subject to conditions (for example, they can only provide tax services related to research and development or tax (financial) advice services).

The tax practitioner must notify you of this at the time you are making inquiries to engage or re-engage them to provide you with tax services.

Otherwise the tax practitioner must notify you within 30 days of them becoming aware of the matter.

We advise that there are no conditions currently imposed by the TPB on our registration.