TASA Disclosure Statement

TASA Disclosure Statement

Updated: 24 February 2026

Duty First Tax is a professional public practitioner, with our key staff as members of the Institute of Public Accountants (IPA).

We have committed to adhering to the highest of professional standards. We are periodically reviewed by the IPA to ensure we are upholding these standards. 

We are committed to:

  • Honesty and integrity

  • Independence

  • Confidentiality

  • Competence

  • Reasonable care in service delivery

As a Tax 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 we make the following disclosures to you. The Tax Practitioners Board (the Board) are the regulator of Registered Agents. We are 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 we believe could significantly influence your decision to engage us (or continue to engage us) for a Tax Agent Service from 1 July 2022 onward include the following:  

We advise that, to the best of our knowledge and based on all information known to us, we

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

  • The Tax Practitioners Board is not investigating us 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 our 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. 

We are not aware of any matter that we have not previously discussed or presented to you that would significantly influence your decision to engage or continue engaging our 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 we are a registered Tax Agent, with no conditions imposed on our registration. 

Duty First Tax is a Registered Tax Agent with the Board. 

Tax Agent: 26218781

Principal: Carla McDonald

Supervising Agents: Heather Kennedy & Stephen Carroll

Our registration details can be verified on the public register at: https://myprofile.tpb.gov.au/public-register/practitioner/?ran=26218781 

We 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, we 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.

Complaint Resolution Process

We take complaints about our Tax Agent Services seriously and are committed to resolving them efficiently and fairly. We have implemented the following process:

  1. If you have a complaint about our Tax Agent services, please get in touch with Carla McDonald, Managing Director, by email at operations@dutyfirsttax.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. We 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 the Act.

  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 our role of providing tax agent 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, subsequent information reveals that the statement is false or misleading in a material particular, 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.

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Then we must advise you:

  1. 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 if 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 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 we become aware of any change, we will update this disclosure within 30 days.