Disclosure

MGMCA

Information to disclose

Masselos Grahame Masselos Pty Limited is committed to upholding our professional and regulatory obligations.

Under s45 of the Tax Agent Services (Code of Professional Conduct) Determination 2024, registered tax practitioners are required to advise all current and prospective clients of the following matters:

Public register of tax practitioners

The Tax Practitioners Board (TPB) maintains a searchable register of tax practitioners, being registered tax agents and BAS agents. The register also includes details of any past breaches of the Code of Professional Conduct and sanctions imposed that are on the public record. The TPB website also includes guidance on how to use the register.

Making a Complaint

If you have a complaint about our Tax Agent services, you will need to contact your personal contact in the first instance with details by email. If they are unable to resolve your complaint within 3 business days, please contact the firm by email.

Your complaint will be investigated by us and we will provide you with email acknowledgement of receipt of your complaint and our understanding of the circumstances.

The email will inform you that we will attempt to resolve your complaint with 14 days and will outline the dispute resolution process. If you are unhappy with the outcome that we propose to you, you can then make a complaint to the Tax Practitioners Board (TPB) using the guidance link listed above. 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. in certain circumstances set out in the Privacy Act.

Rights, Responsibilities and Obligations

As tax practitioners, we must comply with the Tax Agent Services Act 2009 (TASA), including the Code of Professional Conduct, along with other legislative and professional standard obligations.

Our clients also have obligations to comply with taxation laws. These include, but are not limited to, making all relevant information available on a timely basis, being truthful with information provided, advising of any relevant changes, keeping complete records and being co-operative with requests and meeting due dates.

Further information about tax practitioner and client obligations is available on the TPB website –  Information for clients – Taxpayers

Events affecting Masselos Grahame Masselos Pty Limited tax practitioners

Tax practitioners are required to disclose and provide details of any of the events prescribed under s45(1)(d) of the Tax Agent Services (Code of Professional Conduct) Determination 2024 that have occurred involving the practitioner since 1 July 2022. As at 1 July 2025, we are not aware of any such matters relevant to Masselos Grahame Masselos Pty Limited. If a prescribed event occurs after 1 July 2025, we are required to disclose the matter within 30 days of the event.

Tax practitioners are required to disclose any conditions limiting the scope of tax agent services that can be provided. You can search the TPB register for details of any conditions imposed on an entity’s (including individuals) tax practitioner registration.