Under section 45 of the Tax Agent Services (Code of Professional Conduct) Determination 2024 (Code Determination), we are required to advise all current and prospective clients of the following information:

The Tax Practitioners Board (TPB) maintains a public register of tax and BAS agents. You can access and search that register here.

You can find SuperEasy Pty Ltd on the register here.

If you wish to make a complaint about SuperEasy Pty Ltd in relation to a breach of the Code of Professional Conduct, you can do so by writing to the TPB via their website. Further information about our complaints process is available here.

The below provides general information about our rights, responsibilities and obligations as a registered tax practitioner under the taxation laws, and the obligations our clients have to us.

As a Registered Tax Agent, SuperEasy Pty Ltd has an obligation 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

• Advise you of your rights and obligations under the tax laws

• Account to you for money or other property held on trust

• Not make false or misleading statements to the TPB or ATO and, in some cases, withdraw our engagement and notify the TPB or ATO of certain matters

• Keep proper records

• Keep you informed of certain matters so you can make informed decisions (see item 4)

• Address any false or misleading statements we are responsible for

• Engage with clients to address other false or misleading statements and explore options to correct them

• Be truthful with the information you provide your tax practitioner

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

• Be cooperative with your tax practitioner’s requests and meet due dates

• Comply with the tax laws

Please note that if you do not meet your obligations, the ATO may impose administrative penalties (fines), interest charges may apply and, in some cases, criminal prosecution may be sought. The ATO may also initiate debt recovery action.

We are required to provide information regarding prescribed events, should they occur or have occurred in the last five years.

Currently, SuperEasy Pty Ltd has no prescribed events to report.

Prescribed events that would require reporting (if relevant) include instances where:

• Our registration was suspended or terminated by the TPB

• We were an undischarged bankrupt or went into external administration

• We were convicted of a serious taxation offence

• We were convicted of an offence involving fraud or dishonesty

• We were serving, or were sentenced to, a term of imprisonment in Australia for 6 months or more

• We were penalised, subject to an injunction, or subject to an order for breaching a voluntary undertaking for:

  • Being a promoter of a tax exploitation scheme

  • Implementing a scheme promoted as conforming with a public, private or oral ruling in a way materially different from that described in the ruling

  • Promoting a scheme as conforming with a public, private or oral ruling where it is materially different from that described in the ruling

• The Federal Court ordered us to pay a pecuniary penalty for contravening a civil penalty provision under the Tax Agent Services Act 2009

The Tax Agent registration of SuperEasy Pty Ltd is limited to providing Superannuation Services only.

The obligation to provide this information highlights the importance of our role as a registered tax practitioner in preserving public trust and confidence in the tax system. It helps ensure clients are provided with relevant information so they can make fully informed decisions about whether to engage (or continue to engage) us to represent them in their tax affairs.

LINK TO FACT SHEET – Information for clients