If you are also a registered agent, who fails to comply with taxation laws including meeting your personal tax lodgment obligations, you are at risk of breaching the Code of Professional Conduct administered by the Tax Practitioners Board.

The ATO gathers information from a number of sources including professional associations involved with the tax and superannuation systems. We compare this information with our data on lodgments to identify tax professionals who fail to meet their personal tax obligations.

Failure to comply with personal tax obligations may result in compliance action including:

• audit action
• civil litigation
• imposition of interest and penalties
• prosecution

These actions may adversely affect your professional reputation and as a registered agent, could lead to the suspension or termination of your registration.