TrustPoint Advisory is a registered Tax Agent and are required to be registered in order to provide Tax Services (including advice, interpretation, interactions with the ATO, and lodgement of forms in respect to Income Tax, GST, BAS, Payroll & Superannuation Guarantee). Any practitioner providing these services must be a registered Tax Agent.

TrustPoint Advisory are subject to the Code of Conduct prescribed in the Tax Agent Services Act 2009 and additional determinations. The Tax Practitioners Board (the board) are the regulator of Registered Agents. TrustPoint Advisory are also required to adhere to the requirements of the ATO in our interactions with their Online Services and use of other relevant software.

TrustPoint Advisory advise as follows:

TrustPoint Advisory advise that Tax Agents and Professional Staff engaged by the firm,

• Have not had our/their registration suspended or terminated by the Board.
• Are not and have not been an undischarged bankrupt or been put into external administration.
• Have not been convicted of a serious taxation offence or an offence involving fraud or dishonesty.
• Have not been sentenced to a term of imprisonment in Australia for 6 months or more.
• Have not been otherwise penalised, subject to an injunction, or been subject to an order requiring disclosure.
• Are not subject to any conditions upon our registration.
• Do not engage with other TASA disqualified persons.

TrustPoint Advisory are not aware of any matter that we have not otherwise discussed or presented to you that would significantly influence your decision to engage or continue to engage our services. If there is anything you would like to discuss, please contact us.

Register of Tax Agents and BAS Agents

The Board maintains a public register of Tax Agents and BAS Agents.

The register contains registration details of registered, suspended and deregistered Tax and BAS Agents.

The register is available at https://www.tpb.gov.au/public-register.

Guidance on how to use the register is available at https://www.tpb.gov.au/help-using-tpb-register

Complaints

We note that we hope that any concerns you may have with our service are able to be discussed with us first to ensure we are able to respond to any misunderstanding or any performance issues.

Complaints about the services you receive can be made directly to the Board.

The Board’s complaints process is explained, and the online form is available at https://www.tpb.gov.au/complaints.

This information is required to be provided by TASA 2009 Sn 45(2) and is required when an entity is considering engaging or re-engaging a registered Tax Agent or BAS Agent or upon request.

This information is true and correct at the time of making this statement. Any change to this information must be updated within 30 days of us becoming aware of any change matter.

Statements Made to The ATO

In our role of providing services to you, the law states:

We must not make a statement, prepare a statement, or permit an entity to make or prepare a statement to the commissioner that:

1.   Is false, incorrect or misleading in a material particular.
2.   Omits anything that causes the statement to be misleading.

If, after making a statement, based on subsequent information, it is apparent that the statement is false or misleading in a material particular, then we should discuss any further information that indicates the statement is not, in fact, incorrect

If we have reasonable grounds to believe that the false or misleading nature of the statement resulted from:

1. Failure to take reasonable care in connection with the preparation or making of the statement; or
2. Recklessness as to the operation of a taxation law; or
3. Intentional disregard of a taxation law.

Then we must advise you:

1. That the statement should be corrected.
2. The possible consequences of not taking action to correct the statement.
3. Our responsibility is to take further steps if required.

If the statement is not corrected, we may have to withdraw from providing any future services.

We also note that in the event that the statement is not corrected and the false or misleading statement has caused or will cause “substantial harm” to the interests of others, the law requires us to notify the ATO that a statement that has been made should be corrected.

This information is required to be provided by TASA 2009 Sn 45(2) and is required when an entity is considering engaging or re-engaging a registered Tax Agent or BAS Agent or upon request.

This information is true and correct at the time of making this statement. Any change to this information must be updated within 30 days of us becoming aware of any change matter.

Policy Statement

In Our Business we:

Uphold and adhere to being a “Tax Agent and Professional Advisor”.

Uphold and adhere to the requirements of the Institute of Public Accountants – Constitution & By Law and the Accounting Professionals and Ethical Standards Board.

Uphold and adhere to the requirements of the TASA2009 Code of Conduct for Registered Tax Agents (The Code).

Uphold and promote the ethical standards of the tax profession.

Comply with our personal and business tax and compliance obligations.

To Achieve This in Our Business, we:

• Have a Quality Management System.
• Undertake at least 120 hours Continuing Professional Development (CPD) over each three-year CPD period.
• Provide training and resources to ensure we understand and apply the current business and compliance obligations for our clients.
• Provide training and resources to ensure we understand and apply the Code.
• Actively endorse, promote and require adherence to the Code.
• Have a culture of transparency, accountability, ethical conduct and compliance with the Code and the tax laws.

Our Quality Management System Includes Processes for:

• Our approach to providing services.
• Our approach to communication with clients.
• Review of work performed.
• Supervision and control.
• Record keeping in relation to services provided.
• Recognition and required actions in relation to amending or correcting previous work, including any false or misleading statements to the ATO or other Government agency.

If there was ever an issue in relation to the performance of any of our team in relation to their performance including in relation to breaches of the Code:

• We have systems to enable team members to report concerns.
• Our policy is to protect team members who raise any such concerns.
• We have processes to manage and address any underperformance.
• Appropriate records of actual or potential breaches of the Code are maintained.

 Our Team Members:

• Are supervised and reviewed as necessary to ensure quality of provision of services.
• Are trained and enabled to be up to date with necessary skills and knowledge.
• We ensure that any team member, person or entity providing services to you on our behalf has not been disqualified by the Tax Practitioners Board.
• We have conducted police checks as required as an element of ensuring the Tax Agent meets the requirements of being a fit and proper person.
• Are remunerated in accordance with consideration of their skill, experience and adherence to the Code.

We specifically note that in accordance with the requirements of the Code we uphold the principles of Honesty & Integrity, Independence, Confidentiality and Competence.  We take reasonable care in ascertaining a client’s state of affairs and in ensuring that taxation laws are applied correctly to your circumstances in relation to the statements we are making on your behalf or the advice we are providing to you.  We will advise you of your rights and obligations under relevant taxation laws.

We also advise you of any matter that could significantly influence your decision in relation to our engagement for provision of services.

 Please also refer to the following documents issued directly to clients:

• Engagement Letter
• Terms & Conditions – Tax Agents Services (Relevant Date)
• Practice Disclosures – (Relevant Date)