What is the Tax Practitioners Board?

The Tax Practitioners Board (TPB) is the national body that registers and regulates tax agents and BAS agents under the Tax Agent Services Act 2009. Only registered practitioners can lawfully charge a fee to prepare and lodge tax returns and activity statements for you. SMT Accounting Pty Ltd is registered as a tax agent, number 26266813.

Why do you ask me to confirm my information is complete and correct?

Because the law makes you responsible for the accuracy of what is lodged in your name, and makes us responsible for taking reasonable care in preparing it from what you give us. The Code of Professional Conduct also requires us to tell you about this shared responsibility. Confirming your information each year protects both of us.

Do I have to complain to you before going to the TPB?

No. You can contact the TPB at any time. We ask that you give us the chance to put things right first, because most concerns are resolved quickly once we understand them — but it is entirely your choice.

Will you tell me if something changes about your registration?

Yes. If any of the matters listed on this page change — for example if a condition were placed on our registration — we will update this page within 30 days and tell affected clients directly.

Client Information & TPB Disclosures

Registered tax agents are regulated by the Tax Practitioners Board (TPB) and must follow the Code of Professional Conduct in the Tax Agent Services Act 2009. Part of that Code requires us to keep you informed about certain matters. This page sets them out in plain English. We also give you this information in your engagement letter when you become a client, and you can ask us for it at any time.

1. Check our registration on the TPB register

The TPB keeps a public register of every registered tax agent and BAS agent in Australia. Anyone can search it, free of charge, to confirm that a practitioner is registered and to see whether any conditions apply to their registration.

Where: tpb.gov.au/public-register
How to find us: search by our registration number 26266813, or by the name SMT Accounting Pty Ltd. The register shows our registration type (tax agent), status and any conditions.
Our accountants: both are individually registered as tax agents — Sohail Yasin (26194309) and Syed Shah (26380189). You can search for each by name or number on the same register.

If you are ever unsure whether someone offering tax services is registered, the register is the place to check.

2. How to raise a concern or make a complaint

If you are unhappy with any part of our service, we want to know. Here is how it works.

Tell us. Contact the accountant you deal with, or email info@smtaccounting.com.au with "Complaint" in the subject line, or call 0466 666 598. Tell us what happened and what you would like us to do.
We acknowledge it within 2 business days and tell you who is handling it. A director who was not involved in the matter reviews it where possible.
We respond within 10 business days with what we found and what we propose. If it will take longer, we tell you why and when to expect our answer.
If you are not satisfied, or at any time, you can complain to the Tax Practitioners Board. The TPB's complaint process and online form are at tpb.gov.au/complaints. The TPB can investigate conduct by a registered practitioner, but it does not resolve fee disputes or award compensation.

Making a complaint will never affect how we treat you.

3. Our obligations to you

Under the Code of Professional Conduct we must, among other things:

Honesty and integrity

Act honestly and with integrity.
Comply with the tax laws in our own affairs.
Not make false or misleading statements to you or to the ATO or TPB, and correct any we discover.
Hold any money we receive on your behalf in trust and account for it properly.

Independence and confidentiality

Act lawfully in your best interests.
Manage any conflict of interest and tell you about it.
Keep your information confidential and not disclose it to anyone without your permission, unless the law requires it.
Keep proper records of the services we provide to you.

Competence

Maintain the knowledge and skills needed for the services we provide, including ongoing professional education.
Take reasonable care to establish your state of affairs and apply the tax laws correctly to them.
Supervise anyone who assists us with your work.

Other responsibilities

Provide our services in a timely, responsible and reasonable way.
Advise you of your rights and obligations under the tax laws that relate to the services we provide.
Maintain professional indemnity insurance that meets TPB requirements.
Respond to requests from the TPB.

The full Code is in Division 30 of the Tax Agent Services Act 2009 and the Tax Agent Services (Code of Professional Conduct) Determination 2024. The TPB explains it at tpb.gov.au/code-professional-conduct.

4. Your obligations to us and to the ATO

Our work is only as good as the information behind it. Under the tax laws you are responsible for:

Giving us complete and accurate information, and telling us if anything is missing, uncertain or has changed — including changes to your contact details, business, structure or family circumstances.
The truth of what is lodged in your name. We prepare returns and statements from the information you give us; you remain responsible for their accuracy, even when we lodge them for you. We will ask you to review and approve each lodgment before it goes to the ATO.
Keeping records. Generally for five years from when a return is lodged (longer for some capital gains matters). A bank statement on its own is usually not enough evidence for a deduction.
Meeting due dates for lodgment and payment, and getting your information to us in time for us to meet them for you.
Co-operating with the ATO if it asks questions, and telling us promptly if the ATO contacts you directly.
Paying our fees on the terms set out in your engagement letter.

Where you are a company, trust, partnership or SMSF, you also need to nominate us as your agent in ATO Online services before we can act for you.

5. Disclosures

As at 03-10-2026

Prescribed events. In the last five years, none of the events the Code requires us to disclose have occurred in relation to SMT Accounting Pty Ltd or its directors. These events include: suspension or termination of a registration by the TPB; becoming an undischarged bankrupt or going into external administration; conviction of a serious taxation offence or an offence involving fraud or dishonesty; being sentenced to a term of imprisonment of six months or more; being penalised for promoting a tax exploitation scheme or implementing a scheme the Federal Court has ruled against; and being ordered to pay a penalty under the tax laws.

Conditions. Our tax agent registration is not subject to any conditions.

We review this statement at least every three months and update it within 30 days if anything changes.

6. TPB information for clients

The TPB publishes a short factsheet for clients of registered tax practitioners that summarises your rights and what you should expect. It is available at tpb.gov.au/keeping-your-clients-informed (under "Download Information for clients factsheet"), and we include it with every new engagement letter. If you would like a copy, just ask.

Other things you should know

What we are licensed to do. SMT Accounting Pty Ltd provides tax agent and accounting services. We do not hold an Australian Financial Services Licence and do not give financial product advice; we can introduce you to an independent licensed adviser if you need one.
Associated firm. SMT Accounting Pty Ltd and Plus Taxation are associated firms under common directorship. Each is separately registered and responsible for its own services.
Privacy. How we handle your personal information, including your tax file number, is set out in our Privacy Policy.
Fees. How we quote and charge is explained on How our fees work and confirmed in your engagement letter.

Client information and disclosures

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