You must notify us within 30 days after you become, or ought to have become, aware of any changes to your:

 

If you are an Australian financial services (AFS) licensee or authorised representative, you must also notify the Australian Securities and Investments Commission about relevant changes. 

Change in contact details

You can change the following contact details online using My Profile:

• email address

• phone and fax numbers

• business address/es (must be the street address of the practice)

• address for service of notices.

We will pass on your updated contact details to the Australian Taxation Office (ATO). If applicable, the ATO will update your practice contact details, email address and mobile number, and also the postal address on your clients' income tax and fringe benefits tax roles, providing:

• you have added them to your client list for these roles

• the postal address for the client is the same as your prior address. 

You may still need to contact the ATO to update details for some broadcasts or email notifications. For further information refer to the ATO website.

Note: You may also need to update your contact details in your practice management software used for lodgement of your clients' income tax returns and/or business activity statements.

Login to My Profile

Change in practice structure

If you change how your practice is structured, you must:

• let us know about the change, as you may need to apply for registration for the new business structure, which includes getting a new registration number to practise under

• notify us within 30 days if there is a change to a partnership or company directors

• notify the Australian Taxation Office (ATO) of any changes to your practice structure. For further information refer to the ATO website

• advise your clients about any practice structure changes. If we approve the registration of your new business structure, you must obtain your clients' permission before transferring them to the new business structure. For further information refer to Confidentiality of client information.

Change to legal or trading name

You must notify us of any changes to your legal or trading name. We need to see evidence of the change such as a certificate of trading name or marriage certificate.

Complete our online form to notify us of name changes.

Change registration details

Change to circumstances

You must notify us if:

• you cease to meet one of the tax agent or BAS agent registration requirements

• an event affecting your registration occurs.

Complete our online form providing details of changes in your circumstances.

Change registration details

Employing or using a disqualified entity

From 1 January 2024 (subject to some transitional provisions), you must obtain our approval before you employ or use a disqualified entity to provide tax agent services on your behalf. 

If the entity becomes disqualified whilst already employed or in a contract to provide tax agent services on your behalf and you want to continue to employ or use their services, you must apply to us for approval first. 

If approved by us, you must update us if there are any relevant changes to the entity’s status as a disqualified entity or their role in providing tax agent services on your behalf.  

For further information refer to Code obligations when you employ, use or have an arrangement with a disqualified entity. 

Login to My Profile to access the form (which will be available from 1 January 2024) to seek our approval to employ or use a disqualified entity.

My Profile

Change to professional association membership

This requirement applies to individual tax practitioners only.

You must update any changes to your recognised professional association details that you have notified us about, including when you renew, change or cease your membership. To update your membership details, go to My Profile.

My Profile

Remember it is important to maintain a voting membership with a recognised professional association if you relied on this membership to register as a tax practitioner. The following items in the Tax Agent Services Regulations 2022 require a voting membership with a recognised professional association to register as a tax or BAS agent:

• Item 102 - for a BAS agent registration
• Item 206 - for a tax agent registration
• Item 210 - for a tax agent registration to provide tax (financial) advice services.