This is a disclosure for the purpose of s45 Tax Agent Services (Code of Professional Conduct) Determination 2024 (Determination). A copy of the Determination can be found at Tax Agent Services (Code of Professional Conduct) Determination 2024 – Federal Register of Legislation.
- The Tax Practitioners Board (Board) maintains a register of tax agents and BAS agents. The register can be accessed and searched at Public Register – Tax Practitioners Board.
- You can make a complaint about a tax agent service that Cursio & Co has provided to you. The Board follows a formal complaints process which can be found at Complaints – Tax Practitioners Board.
- Cursio & Co has rights, responsibilities and obligations as a tax agent or BAS agent, to our clients, under the taxation laws (including the Act and Code of Professional Conduct). Conversely, our clients have obligations to Cursio & Co as their tax agent or BAS agent. These rights, responsibilities and obligations are explained in more detail at Obligations – Tax Practitioners Board.
- None of the nominated events as set out in s45(1)(d) of the Determination have occurred within the last 5 years, commencing from 1 July 2022.
- None of the nominated events as set out in s45(1)(e) of the Determination apply to Cursio & Co or any registered tax agent connected to that firm.
If you have any questions about the Determination please contact us.