Updated: 1 July 2025

 

The following disclosures are mandatory for all Tax and BAS Agents from 1 July 2025.

 

Channel Accounting & Taxation is a professional public bas practitioner with the Institute of Public Accountants (IPA).

I have committed to adhering to the highest professional standards. The IPA periodically reviews me to ensure I am upholding these standards. 

I am committed to:

• Honesty and integrity

• ​Independence

• ​Confidentiality

• ​Competence

• Reasonable care in service delivery

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As a Registered Agent, our work for you is performed under the Tax Agents Services Act 2009. Under the Act, the Tax Agent Services (Code of Professional Conduct) Determination 2024 requires that I make the following disclosures to you. The Tax Practitioners Board (the Board) are the regulator of Registered Agents. I am also required to adhere to the requirements of the ATO in our interactions with their Online Services and use of other relevant software. 

 

Matters that I believe could significantly influence your decision to engage me (or continue to engage me) for a Tax Agent Service from 1 July 2022 onward include the following:  

I advise that, to the best of my knowledge and based on all information known to me, I

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• Have not committed a prior material breach of  or instruments under 

• The Tax Practitioners Board is not investigating me on any matter of a material breach

• Are not subject to any sanctions imposed by the Tax Practitioners Board 

• Do not have any conditions imposed on my registration

• Have not been disqualified from providing Tax Agent Services

• Do not have employees, nor engage with others who have been disqualified from providing services

• Have in place the appropriate and required processes and systems for supervision and quality control of all work performed on our behalf

• Have not had any charge or conviction relating to an offence of fraud or dishonesty

• Have not had any imposition of a promoter penalty under the tax law

• Have not had any charge or conviction relating to a tax offence and

• Currently do not, nor intend to, outsource work to overseas providers. 

 

I am not aware of any matter that I have not previously discussed or presented to you that would significantly influence your decision to engage or continue engaging my services. Should you have any concerns or matters that you feel need to be addressed, please feel free to contact us. 

 

Register of Tax Agents and BAS Agents

The Board maintains a register of Tax Agents and BAS Agents (Tax Practitioners). 

The TPB’s register confirms that I am a registered BAS Agent, with no conditions imposed on my registration. 

I have and operate under dual registrations with the Tax Board and the ATO:

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You can search registrations anytime at the Tax Board website here: https://myprofile.tpb.gov.au/public-register/

 

I comply with both the Code of Professional Conduct outlined under the Act and the IPA and maintain both the required minimum level of Professional Indemnity insurance and ongoing education standards.

 

Quality Management Systems (QMS)

To support our clients and uphold regulatory standards, I have implemented internal procedures to ensure:

• Accurate and timely delivery of services

• Clear communication and record-keeping

• Prompt response to client feedback or concerns

• Ongoing review and improvement of our work practices

• Continued professional education to stay current with changes in taxation legislation

• These practices form the basis of our QMS, aligned with the TPB’s expectations.

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Complaint Resolution Process

I take complaints about our Bas & Tax Agent Services seriously and am committed to resolving them efficiently and fairly. I have implemented the following process:

1. If you have a complaint about my Tax Agent services, please get in touch with Christine Behrens by email at info@channelaccounting.com.au with the details of your complaint. All complaints must be in writing.

2. Where possible, your complaint will be investigated by an external Tax Agent who is not involved in the dispute.

3. I will email you an email acknowledging receipt of your complaint and our understanding of the circumstances.

4. The email will inform you that we will attempt to resolve your complaint within 14 days and outline the dispute resolution process.

5. If your concerns cannot be satisfactorily resolved, you can then take the complaint to either the Institute of Public Accountants at  https://www.publicaccountants.org.au/about/complaint-investigation/complaints-about-an-ipa-member or the Tax Practitioners Board at https://www.tpb.gov.au/complaints  

 

Complaints the Tax Practitioners Board can assist with include:

• Breaches of the Professional Code of Conduct

• Any false or misleading statements made to the Commissioner of Taxation

• Advertising or providing Tax Agent, BAS Agent, or Tax (financial) advice for a fee when not registered, and

• Any other conduct that may breach 

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1. The Board will email you a receipt acknowledging your complaint and will proceed to review, risk assess and respond to it.

2.  If you are unhappy with how the Board has handled your complaint, visit https://www.tpb.gov.au/complaints for details about your review rights and who can assist you further.

3.  Further information is contained in an 'Information for Clients' document that has been provided with your annual Engagement Letter. 

  

Complaints the Institute of Public Accountants can assist with:  

1. Breaches of the IPA Constitution, By-laws and relevant professional and ethical standards.

More information can be found on the Information for Client factsheet provided by the Tax Practitioners Board.

 

Statements made to the Australian Taxation Office (ATO)

In my role of providing tax agent services to you, the law states:

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I 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.

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If, after making a statement, subsequent information reveals that the statement is false or misleading in a material particular, I should discuss any further information that indicates the statement is not, in fact, incorrect. 

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If I 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 I must advise you:

1. The statement should be corrected.

2. The possible consequences of not taking action to correct the statement.

3. My responsibility is to take further steps if required.

 

If the statement remains uncorrected, I may have to withdraw from providing any future services.

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I also note that if a false or misleading statement is not corrected and has caused or will cause “substantial harm” to the interests of others, I am legally obligated under Practice Statement Law Administration (PSLA 2014/4) to inform the Australian Taxation Office (ATO) that the statement should be rectified. 

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If you have any questions or concerns regarding our disclosure statement, please direct them to info@channelaccounting.com.au with the subject line ‘TASA Disclosure Concern – your name’ 

 

This information is required to be provided by s.45 (2) of the Determination 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 accurate and correct at the time of publication of this statement. If I become aware of any change, I will update this disclosure within 30 days.