The Tax Practitioners Board's "Information for Clients" factsheet outlines taxpayer obligations to the Australian Taxation Office (ATO), including providing truthful information, maintaining records, and complying with tax laws. It also details tax practitioners' duties, such as acting honestly, managing conflicts of interest, and keeping client information confidential. Non-compliance by either party can result in penalties, interest charges, or legal action.
Please refer to the fact sheet
Tax Practitioners Board Fact Sheet
