Your Obligations

Your obligations are important 

As a taxpayer, it is important you: 

• are aware of your obligations to the Australian Taxation Office (ATO) 

• understand as tax practitioners we have obligations to you, the ATO and the Tax Practitioners Board (TPB). 

Your obligations as a client 

It’s your responsibility as a taxpayer to: 

• be truthful with the information you provide us 

• keep the required records and provide them to us on a timely basis, as required 

• be co-operative with our requests and meet our due date 

• comply with the tax laws. 

You must meet your obligations 

If you do not meet your obligations: 

• the ATO may impose administrative penalties (fines) 

• interest charges may be applied 

• in some cases, criminal prosecutions may be sought 

• the ATO may initiate debt recovery.