Australia: Complaints about an adviser

A complaint works best when it goes to the right place in the right order, in writing, with the engagement letter and the correspondence attached. Take advice before you start if the claim itself is in doubt, because a complaint about the adviser and a correction of the registration or the return are separate matters with separate deadlines; the when things go wrong pages cover the second.

Put the complaint to the firm in writing first: what was agreed, what happened and what you want done. The Tax Practitioners Board's complaints form asks whether you have complained to the tax practitioner,1Source 1Tax Practitioners Board, Complaints (online form), read 13 October 2026: "Is the complaint about a registered tax practitioner?", "Who do you want to complain to?" (ATO, TPB, or both), "have you complained to the tax practitioner?"; primary issues including "You disagree with the fee charged by the tax practitioner", "Tax practitioner has not returned your documents", "Unregistered preparer". and that written record is what every later step rests on. The fee disputes page covers what to do about a disputed invoice while the complaint runs.

The Board administers the Code of Professional Conduct for registered tax agents and BAS agents under the Tax Agent Services Act 2009, with sanctions for breach.2Source 2Tax Agent Services Act 2009, sections 30-5, 30-10 and 30-15 (Compilation No. 27, 1 October 2026). Its online complaints form asks whether the complaint is about a registered tax practitioner, what your relationship to the practitioner is, and who you want to complain to: the ATO, the Board, or both. Its list of primary issues includes disagreement with the fee charged, documents not returned, acting without authorisation, an unregistered preparer, and incorrect advice contrary to ATO guidance.1Source 1Tax Practitioners Board, Complaints (online form), read 13 October 2026: "Is the complaint about a registered tax practitioner?", "Who do you want to complain to?" (ATO, TPB, or both), "have you complained to the tax practitioner?"; primary issues including "You disagree with the fee charged by the tax practitioner", "Tax practitioner has not returned your documents", "Unregistered preparer". The Board's form lists disagreement with the fee as a complaint issue; the other bodies' pages read for this site do not say they take fee complaints. What the Board does with a fee complaint is for the Board to say, and it does not replace the contract between you and the firm.

A professional accounting or tax body the person belongs to may have its own complaints process; check membership using the credentials page and ask the body how to proceed.

The Board's form lets you direct a complaint to the ATO as well as, or instead of, the Board.1Source 1Tax Practitioners Board, Complaints (online form), read 13 October 2026: "Is the complaint about a registered tax practitioner?", "Who do you want to complain to?" (ATO, TPB, or both), "have you complained to the tax practitioner?"; primary issues including "You disagree with the fee charged by the tax practitioner", "Tax practitioner has not returned your documents", "Unregistered preparer". A complaint about an adviser does not correct your own registration or return. If your own claim is in doubt, the your responsibility page sets out the variation route with the Department of Industry, Science and Resources (DISR) and the amendment route with the ATO. The correcting a claim page says what to settle first.

A complaint to the Board can lead to sanctions against a registered agent under the Act, and the Board's form also takes complaints about unregistered preparers.1Source 1Tax Practitioners Board, Complaints (online form), read 13 October 2026: "Is the complaint about a registered tax practitioner?", "Who do you want to complain to?" (ATO, TPB, or both), "have you complained to the tax practitioner?"; primary issues including "You disagree with the fee charged by the tax practitioner", "Tax practitioner has not returned your documents", "Unregistered preparer". 2Source 2Tax Agent Services Act 2009, sections 30-5, 30-10 and 30-15 (Compilation No. 27, 1 October 2026). It does not change the company's own tax position, which is decided by the registration, the return and any review. A fee dispute remains a contract matter between you and the firm, decided by the engagement letter; take legal advice before withholding any payment.

• Complaints about an adviser in general terms, and fee disputes
• Checking an adviser's credentials and if your claim is reviewed in Australia
• Switching advisers

Sources

1. Tax Practitioners Board, Complaints (online form), read 13 October 2026: "Is the complaint about a registered tax practitioner?", "Who do you want to complain to?" (ATO, TPB, or both), "have you complained to the tax practitioner?"; primary issues including "You disagree with the fee charged by the tax practitioner", "Tax practitioner has not returned your documents", "Unregistered preparer".     Back
2. Tax Agent Services Act 2009, sections 30-5, 30-10 and 30-15 (Compilation No. 27, 1 October 2026).   Back