Terms of Use

ABNAustralia.com.au is the registered business name of Perpetuity Holdings Pty Ltd.

All legal content contained on this website relates only to the laws of Australia, unless specifically stated otherwise. 

The laws of Australia may differ from those in your jurisdiction.

The information contained on this website, including publications, provides a general guide only.

By accessing this website, you agree that the information contained within it cannot be relied upon as a substitute for appropriate legal advice tailored to your circumstances. 

Your use of this website, or the receipt of information from this website or from us, is not intended to create, nor does it create, a client relationship between you and ABN Australia. 

ABN Australia is not a legal firm and does not provide any legal advice whatsoever in relation to the provision of its services and products. ABN Australia will not be held liable for failure by any party to seek appropriate legal or financial advice in connection with these services or products. 

To the extent permitted by law, ABN Australia does not warrant the accuracy, reliability or completeness of any information shown on or omitted from this site. We have taken reasonable care in producing and collating this information, but changes may occur at any time that impact the accuracy or completeness of the information. 

To the extent permitted by law, we will not, under any circumstances, be liable for any direct, indirect or consequential damages arising in any way out of your use of this website or any of its content. This includes, but is not limited to, the transmission of any virus. Where we cannot exclude liability, to the maximum extent permitted by law, our liability will be limited to the resupply of the relevant services or products, or, in the case of products, the cost of repairing them, at our option.

Warning

This site is primarily aimed at practising accountants, financial planners and solicitors. We strongly advise that consumers seek professional advice before ordering any products or services.

Links to Other Sites

This website may contain links to other websites. These links are provided for convenience only and may not remain current or be maintained. 

Links to such linked websites should not be construed as an endorsement, approval, recommendation or preference by us of the owners or operators of those websites, or of any information, products or services referred to on those websites.

“Linked Website” means websites of entities other than ABN Australia which are hyperlinked from this website. 

Nothing contained in this disclaimer derogates from ABN Australia's right to comply with law enforcement requests or requirements relating to your use of this website or any information provided to, or gathered by, ABN Australia in connection with that use.

Tax Agent Services and Complaints

The provision of tax agent services in Australia is governed by the Tax Agent Services Act 2009 (Cth) and accompanying regulations (the “TASA”). In providing our tax/BAS agent services, we must comply with the requirements of the TASA, including its statutory Code of Professional Conduct (the ‘Code’), which comprises ethical and professional standards that must be observed by registered tax practitioners.

As part of our obligations under the TASA and the Code, we advise and confirm to clients to whom we provide tax/BAS agent services that: 

  • The Tax Practitioners Board (the ‘TPB’) is responsible for the registration and regulation of tax practitioners in Australia and for ensuring compliance with the TASA. The TPB maintains a register of all tax agents and BAS agents, which can be accessed and searched via the TPB’s website: https://www.tpb.gov.au/public-register.

  • If you have any complaint about our tax/BAS agent services, please raise and discuss this with us, and we will endeavour to resolve it. If we are unable to resolve your complaint, you may lodge a complaint with the TPB. The TPB’s complaint process is available at: https://www.tpb.gov.au/complaints, and complaints can be lodged via its online complaints form: https://myprofile.tpb.gov.au/complaints/.

  • As a tax/BAS agent, we have a number of rights, responsibilities and obligations (including towards you) as set out in the TASA, the Code and applicable taxation laws. These include, but are not limited to: upholding and promoting the ethical standards of the tax profession, acting honestly and with integrity, managing independence, maintaining confidentiality, acting competently, and other obligations.

You also have certain obligations towards us as your tax/BAS agent. These include, but are not limited to: being truthful with the information provided to us, keeping the required records and providing them in a timely manner, cooperating with our requests and deadlines, and complying with taxation laws.

Further information about our rights, responsibilities and obligations (including to you) can be found on the TPB's website: https://www.tpb.gov.au/code-professional-conduct. A copy of the Code is also available at: https://www.tpb.gov.au/explanatory-paper-tpbep-012010-code-professional-conduct. Information about your obligations is available at: https://www.tpb.gov.au/obligations.

The TPB also publishes a helpful factsheet, ‘Information for Clients’, which summarises the obligations of both tax/BAS agents and taxpayers: https://www.tpb.gov.au/sites/default/files/2025-03/Information%20for%20clients%20factsheet%202025_0.pdf.

  • None of the prescribed events under Section 45(1)(d) of the Tax Agent Services (Code of Professional Conduct) Determination 2024 (Cth) have occurred during the relevant period.

  • Our registration as a tax/BAS agent is not subject to conditions.