Tax Quality, Risk and Regulation

Quality, Risk & Regulation – Tax Agent Services Act 2009

Michael DePalo Tax Agent No 49255001

I am a registered as a tax agent with the Tax Practitioners Board (TPB) and subject to the Tax Agents Services Act 2009 (TASA), including the Code of Professional Conduct (Code)

As of 1 July 2025 the Code requires registered tax agents to advise all current and prospective clients of certain matters as follows:

  1. The TPB Register and Information for clients
    1. The TPB maintains a searchable register of tax agents and BAS agents, accessible here.
    2. The register details for Michael DePalo are to be found here.   
    3. The TPB factsheet on information for clients may be found here.
  2. Complaints about my tax agent services
    1. In circumstances where you wish to raise a matter in respect of an engagement you are able to do so by contacting me directly at michaeldepalo@taxdecoder.net
    2. The TPB complaints form may be found here.
    3. The Chartered Accountants Australia & New Zealand complaints process may be found here.
  3. Notify any prescribed events.
    1. I am required to disclose whether any of the following events have occurred and provide relevant details

                                                    i.     Suspension or termination of tax agent registration

                                                   ii.     Undischarged bankrupt or in external administration

                                                  iii.     Convicted of a serious tax offence, or an offence involving fraud or dishonesty

                                                  iv.     Serving or sentenced to a term of imprisonment in Australia for 6 months or more

                                                   v.     Penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking for

  1. Being a promoter of a tax exploitation scheme
  2. 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
  3. 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

                                                  vi.     Ordered by the Federal Court to pay a pecuniary penalty for contravening a civil penalty provision under TASA

As at 1 July 2025 there are no matters to disclose regarding the prescribed events above

If a prescribed event occurs after 1 July 2025, I will disclose the matter here within 30 days of the event.

As at 1 July  there are no conditions that apply to my Tax Agent Registration.