Regulatory Disclosures
Disclosures required of us as a registered tax agent under the Tax Agent Services (Code of Professional Conduct) Determination 2024. Last updated 10 August 2026.
This page sets out the disclosures we are required to make as a registered tax agent, and where you can check our registration or raise a concern with our regulator.
Our registration
SMA Business Advisory Pty Ltd is registered with the Tax Practitioners Board (TPB registration number 26371334). You can check our registration, and that of any individual registered tax agent you deal with on our behalf, including any conditions attached to it, on the TPB public register.
If you have a complaint
Our engagement letter sets out how we handle complaints about our services directly. If you’d rather raise a concern with the regulator, or you’re not satisfied with how we’ve resolved something, the TPB has its own complaints process, available at tpb.gov.au/complaints.
Obligations, ours and yours
Registered tax agents have obligations to the TPB, to the ATO and to their clients, and as a client, you have obligations to us and to the ATO too. You can read the full explanation on the TPB’s obligations page and in its Information for Clients factsheet.
Notifiable events
Section 45 of the Tax Agent Services (Code of Professional Conduct) Determination 2024 requires us to tell you if certain events, such as a suspension, bankruptcy or relevant conviction, have occurred involving our registration in the past five years. SMA Business Advisory isn’t aware of any such events requiring disclosure.
Honesty in dealings with the ATO and TPB
Both tax agents and clients must avoid making false or misleading statements to the ATO or the TPB, and must correct any such statement promptly if one is identified. Further detail is available on the TPB’s page covering obligations when making or preparing statements.
Request a consultation
Share a few details about your business and we’ll be in touch to arrange a time that works for you.