Talking Tax and Accounting Pty Ltd as a registered tax practitioner, we are committed to transparency and compliance with the Tax Practitioners Board (TPB) regulations. In accordance with section 45 of the Tax Agent Services (Code of Professional Conduct) Determination 2024, we provide the following information to all current and prospective clients:

The TPB maintains a public register of registered tax agents and BAS agents.

You can verify our registration and find more information by visiting https://www.tpb.gov.au/public-register. Click Search the TPB Register and enter Talking Tax and Accounting Pty Ltd Registered Agent Number: 25676191

Details of Talking Tax and Accounting Pty Ltd entry on the tax agent's register can be found here:

https://myprofile.tpb.gov.au/public-register/practitioner/?ran=25676191

If you would like to make a complaint about our services, it should be made in writing to the TPB.

Further information on the complaints process can be accessed by visiting https://www.tpb.gov.au/complaints

This page outlines the complaints process of the TPB including what complaints they can and cannot act on.

The complaint form can be accessed https://myprofile.tpb.gov.au/complaints/

As a registered tax agent, we are bound by the Tax Agent Services Act 2009 (TASA) and the Code of Professional Conduct, which sets out our professional and ethical obligations. Our obligations are 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 on trust
• not make false or misleading statements to the TPB or ATO, and in some cases withdraw our 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 we are responsible for
• engage with you to address other false or misleading statements, exploring options to correct.

As our client, you also have responsibilities in helping us meet our obligations. These include:

• make all relevant information available to us in a complete and timely manner
• be truthful with the information you provide us
• keep the required records and provide them to us on a timely basis, as required
• advise us of any changes in any matter that is relevant to the tax agent services that are to be provided by us
• be co-operative with our requests and meet our due dates

Please refer to the TPB’s factsheet titled Information for Clients: https://www.tpb.gov.au/sites/default/files/2025-03/Information%20for%20clients%20factsheet%202025_0.pdf for general information on the obligations of a registered tax practitioner and their clients.

We are required to inform clients if certain prescribed events, listed below, have occurred within the last five years.

We confirm that none of the events listed have occurred within the past five years, and there are currently no conditions on our registration.

The list of prescribed events are as follows:

1. registration was suspended or terminated by the Board
2. became undischarged bankrupt or went into external administration
3. convicted of a serious taxation offence
4. convicted of an offence involving fraud or dishonesty
5. serving, or were sentenced to, a term of imprisonment in Australia for 6 months or more
6. penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for being a promoter of a tax exploitation scheme
7. penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for implementing a scheme that has been promoted on the basis of conformity with a public ruling, private ruling or oral ruling in a way that is materially different from that described in the ruling
8. penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for promoting on the basis of conformity with a public ruling, private ruling or oral ruling a scheme that is materially different from that described in the ruling
9. the Federal Court has ordered pecuniary penalty for contravening a civil penalty provision under the Act.

Additionally, if our registration is subject to any conditions limiting the scope of services we can provide, we will disclose this information to you.

CAANZ membership and the CAANZ Professional Standards (Limitation of Liability) Scheme

Talking Tax and Accounting Pty Ltd is a member of Chartered Accountants Australia and New Zealand (CAANZ). As a member of CAANZ, Talking Tax and Accounting Pty Ltd participates in an Australian professional standards scheme that limits Talking Tax and Accounting Pty Ltd's liability for damages arising from occupational liability claims. The scheme commenced on 8 October 2019 and identifies participants as being responsible professionals who have adequate resources to meet claims made against them to a specified limit.

A professional standards scheme is a legal instrument that obliges associations to monitor, enforce and improve the professional standards of their members. This is designed to help protect the people, or consumers, who use their members’ services. Other professions such as lawyers and surveyors have similar schemes. More information about professional standards schemes can be found https://psc.gov.au/consumer-information/what-is-a-scheme

How the CAANZ Scheme works

The CAANZ Limited Liability Scheme operates by capping the amount of damages that can be awarded against a CAANZ member for professional negligence. CAANZ members are obligated to follow certain rules and provisions, including upholding professional standards, and having minimum professional indemnity insurance as required under the scheme.

CAANZ membership and the Limited Liability Scheme

Being a member of CAANZ and participating in the CAANZ Limited Liability Scheme provides a number of benefits for our clients, including:

• Financial protection in the event of professional negligence
• Reduced risk of litigation
• Increased confidence in the quality of our services
• Talking Tax and Accounting Pty Ltd commitment to Professional Standards

Talking Tax and Accounting Pty Ltd is committed to providing our clients with the highest possible standards of professional service. We are also committed to protecting our clients from the financial consequences of professional negligence. That is why we are a signatory to the CAANZ Limited Liability Scheme and have taken out professional indemnity insurance in excess of the Scheme’s minimum $2 million cap.

Our commitment

As a member of CAANZ, Talking Tax and Accounting Pty Ltd is committed to:

• achieving and maintaining an appropriate level and currency of professional qualifications and experience
• adhering to a prescribed code of ethics
• adopting CAANZ complaints and disciplinary procedures, and
• maintaining appropriate levels of professional indemnity insurance.

Disclosure

As a member of the CAANZ Limited Liability Scheme, Talking Tax and Accounting Pty Ltd is required to state our limited liability on all documents that promote or advertise our firm or our services. This includes official correspondence given to our clients or prospective clients.

For more information

If you have any questions about the CAANZ Limited Liability Scheme, please do not hesitate to contact us. We would be happy to discuss the Scheme with you in more detail.