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ASSOCIATIONS AND HELPFUL LINKS

We are pleased to be accredited and associated with the following organisations.

Phone 0434886365

email: admin@elingbusiness.com.au

Liability limited by a scheme approved under Professional Standards Legislation.

Tax Practitioners Board - register and complaints process
TPB maintains a register of tax agents and BAS agents (tax practitioners) and this register can be accessed
and searched at https://www.tpb.gov.au/public-register. TPB’s register confirms that I am a registered tax
practitioner with no conditions imposed on my registration.

ï‚· IPA’s complaints process can be accessed at
https://www.publicaccountants.org.au/about/complaint-investigation/complaints-about-an-ipamember.
ï‚· TPB’s complaints process can be accessed at https://www.tpb.gov.au/complaints.
Further information is contained in an Information for Clients document on TPB’s website:
https://www.tpb.gov.au/sites/default/files/2024-10/Information%20for%20clients%20factsheet.pdf.

NOCLAR obligations
Pursuant to the Responding to Non-Compliance with Laws and Regulations (NOCLAR) requirements of
APES 110, we are required to report any non-compliance with laws and regulations or acts of omission or
commission, intentional or unintentional by a client or by those charged with governance, by management
or by other individuals working for or under the direction of a client which are contrary to the prevailing
laws or regulations.
Obligation to Comply with the Law
We have a professional duty to act in your best interests. However, our duty to act in your best
interests is subject to an overriding obligation to comply with the law, even if that may require us to act
in a manner that may be contrary to your directions. For example, we cannot lodge a BAS return that
we believe to be false in a material respect. Further, where a statement lodged with the ATO contains
a false or misleading statement, the Determination requires us to, in certain circumstances, take
particular actions which may include one or more of: 

advising you that the statement should be corrected;
ï‚· withdrawing from our engagement and professional relationship with you; ï‚·

notifying the ATO that we not reasonably satisfied that our advice to correct the statement was acted upon;

or ï‚· taking further action in the public interest.
Your Rights and Obligations Under the Taxation Laws
Taxpayers have certain rights under taxation laws, including the right to seek a private ruling from the
Australian Taxation Office (ATO) or to appeal or object against a decision made by the Commissioner.
Taxpayers also have certain obligations under Australian taxation laws, such as the obligation to keep
proper records and the obligation to lodge returns by the due date. We must keep you informed of any
specific rights and obligations that may arise under Australian taxation laws. Further, we must keep
you informed of my rights, responsibilities and obligations as a tax practitioner.
Further information is contained in an Information for Clients document on TPB’s website:
https://www.tpb.gov.au/sites/default/files/2024-10/Information%20for%20clients%20factsheet.pdf.

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