Under the Tax Agent Services Act 2009, Determination 2024 – Information we are required to disclose to you.

As a Tax Agent, our work for you is performed in accordance with the Tax Agent Services Act 2009. Under this Act, the Tax Agent Services (Code of Professional Conduct) Determination 2024 requires that we make the following disclosures to you:

1. Matters that 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:

• None – Melanie Costin: Director T & E Accounting Pty Ltd
• None – T & E Accounting Pty Ltd

Tax Practitioner Board (TPB) – Registration Details

• Business/Trading name: T & E Accounting Pty Ltd
• Registration number: 25707131
• Business address: 320 Adelaide Street Brisbane City QLD 4000
• Postal address: GPO Box 3042, Brisbane QLD 4001
• Registration date: 24/08/2017
• Registration expiry date: 01/09/2026
• Industry Association: “Institute of Public Accountants” (IPA)

TPB – Outstanding Matters

• Conditions: None on record
• Suspensions: None on record
• Sanctions: None on record
• Disqualifications: None on record
• Termination: None on record

2. The Tax Practitioner’s Board maintains a register of Tax Agents and BAS Agents. You can access and search this register: Click Here

3. For information with relation to rights, responsibilities and obligations of the registered tax practitioner and you as the client under the taxation laws, please find attached the Tax Practitioners Board (TPB Information for clients factsheet 2025) PDF.

4. If you have a complaint about our Tax Agent services, you will need to contact us as your Accountant in the first instance.

T&E Complaint Process:

1.  Login to the “Client Portal”
2. Go to the bottom of your client group chat and “click on” the (+) symbol next to the “Send message”
3. Select “Acknowledgement” from the drop-down list and fill in the following details:
   a. “Title” – “Complaint”
   b. “Description” – Please provide detailed information with relation to your complaint
   c. “Add Attachment” – If you have any additional supporting documentation
   d. “Due Date” – Set the due date + three (3) business days from your date of lodgement
   e. “Assignees” – Select “Operations Manager” or “Director” as required
   f. “Preview” – Review your complaint prior to lodgement
   g. Click on – “Send Acknowledgement”

We aim to respond to your complaint within 3 business days. Your complaint will be investigated by a team member who is not involved in the subject matter of the dispute where possible.

T&E will provide you with a confirmation of receipt of your complaint and all correspondence via the client portal. We will detail our understanding of the circumstances and will respond to your complaint within 3 business days with a full resolution of the matter within 15 business days.

If you are unhappy with the resolution to your complaint that we propose, you can then lodge a complaint to the Tax Practitioners Board (TPB).

The TPB will send you an email to acknowledge the receipt of your complaint and review and risk assess your complaint. If you are unhappy with how the TPB has dealt with your complaint, the above link includes details about your review rights and who can further assist you.

Thank you for your continued support, if you do not have access to our “Client Portal” and you would like to discuss our Disclosure Statement or Complaint Process further, you can contact us by any of the following methods:

By Phone: Click Here
By Email:  Click Here
External Complaint:  Click Here