Symbol Certified Trademark Rules

Transcription

REGISTERED TAX PRACTITIONER SYMBOL
CERTIFIED TRADE MARK RULES
Rules lodged with ACCC via Registrar of Trademarks on 21 September 2015
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Table of contents
Introduction ..................................................................................................................... 4
Certification requirements that goods and/or services must meet for the certification
trade mark to be applied to them .................................................................................... 5
Certification requirement 1 – The services are lawfully provided by a registered tax
practitioner ................................................................................................................... 6
Certification requirement 2 – The service must be provided by a registered tax
practitioner who has agreed to, and abides by, the terms and conditions ................. 6
Certification requirement 3 – The services must be provided by a registered tax
practitioner who has met all of the relevant requirements and must not have been
directed by the TPB not to use the symbol ................................................................. 6
The process for determining whether goods and/ or services meet the certification
requirements ................................................................................................................... 7
Processes for ensuring that services are lawfully provided by a registered tax
practitioner (Certification requirement 1)..................................................................... 7
Processes for ensuring ongoing compliance with the terms and conditions by
registered tax practitioners (Certification requirement 2)............................................ 9
Processes for ensuring services are provided by registered tax practitioners who
have not been directed not to use the symbol (Certification requirement 3)............ 10
The attributes that a person must have to become a person (an approved certifier)
approved to assess whether goods and/or services meet the certification
requirements ................................................................................................................. 10
Functions of the TPB ................................................................................................. 10
Assistance to the Board in the performance of functions or its powers ................... 11
The requirements that the owner of the certification trade mark or an approved user
must meet to use the certification trade mark in relation to goods and/or services ... 12
Eligibility requirements for registration as a tax agent, BAS agent or tax (financial)
adviser........................................................................................................................ 13
Other requirements about the use of the certification trade mark by the owner of the
certification trade mark or an approved user................................................................ 17
The procedure for resolving a dispute about whether goods and/or services meet the
certification requirements ............................................................................................. 19
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The procedure for resolving a dispute about any other issue relating to the certification
trade mark …………………………………………………………………………………..20
Appendix 1: Terms and conditions for use of the symbol............................................21
Appendix 2: Eligibility for registration as a BAS agent – prescribed requirements in
Part 1 of Schedule 2 of the TASR ………………………………………………………..31
Appendix 3: Eligibility for registration as a tax agent – prescribed requirements in Part
2 of Schedule 2 of the TASR………………………………………………………………33
Appendix 4: Eligibility for registration as a tax (financial) adviser – prescribed
requirements in Part 3 of Schedule 2 of the TASR ……………………………………..37
Appendix 5: Registered tax practitioner symbol guidelines ……………………………40
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Registered tax practitioner symbol certification trade mark
rules
Introduction
1. The Tax Practitioners Board (TPB) is responsible for the administration of the Tax
Agent Services Act 2009 (TASA) and the Tax Agent Services Regulations 2009
(TASR).
2. The object of the TASA is to ensure that tax agent services, which include BAS
(Business Activity Statement) services and tax (financial) advice services, are
provided to the public in accordance with appropriate standards of professional and
ethical conduct.
3.
Under the TASA, the TPB is responsible for administering the system for the
registration tax agents, BAS agents and tax (financial) advisers), (referred to as tax
practitioners) and investigating conduct that may breach the TASA, including
breaches of the civil penalty provisions.
4. The TPB has developed a Registered tax practitioner symbol (symbol), which is a
visual indicator used by registered tax practitioners. This symbol is registered as a
certification trade mark (CTM) with the Registrar of Trade Marks.
5. This document contains the rules governing use of the CTM for the symbol (CTM
rules), including the terms and conditions of use. These rules form part of the TPB’s
CTM application for the symbol with the Registrar of Trade Marks.
6. The CTM rules set out the following information, in accordance with
subsection 173(2) of the Trade Marks Act 1995 (TM Act):
(a) the requirements (the certification requirements) that goods and/or services
must meet for the certification trade mark to be applied to them; and
(b) the process for determining whether goods and/or services meet the
certification requirements; and
(c) the attributes that a person must have to become a person (an approved
certifier) approved to assess whether goods and/or services meet the
certification requirements; and
(d) the requirements that a person, who is the owner of the certification trade mark
or an approved user, must meet to use the certification trade mark in relation to
goods and/or services; and
(e) the other requirements about the use of the certification trade mark by a person
who is the owner of the certification trade mark or an approved user; and
(f) the procedure for resolving a dispute about whether goods and/or services
meet the certification requirements; and
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(g) the procedure for resolving a dispute about any other issue relating to the
certification trade mark.
7. These CTM rules also contain the following appendices:
•
Appendix 1: The Terms and conditions for use (terms and conditions) of the
symbol by registered tax practitioners
•
Appendix 2: Eligibility for registration as a BAS agent – prescribed requirements
in Part 1 of Schedule 2 of the TASR
•
Appendix 3: Eligibility for registration as a tax agent – prescribed requirements in
Part 2 of Schedule 2 of the TASR
•
Appendix 4: Eligibility for registration as a tax (financial) adviser – prescribed
requirements in Part 3 of Schedule 2 of the TASR.
•
Appendix 5: Registered Tax Practitioner Symbol Guidelines
A. The requirements (certification requirements) that goods and/or services must
meet for the certification trade mark to be applied to them (paragraph
173(2)(a) of the TM Act)
8. The symbol, as a CTM, provides public recognition that a tax practitioner is
registered and obliged to meet appropriate standards of professional and ethical
conduct. Use of the symbol does not certify the quality or accuracy of the services
performed by a registered tax practitioner.
9. Certification requirements that services must meet in order for the certification trade
mark to be applied to them are that:
•
•
•
the services are lawfully provided by a registered tax practitioner; and
the registered tax practitioner providing the services has agreed to, and abides
by, the terms and conditions (noting the terms and conditions include a
requirement that a tax practitioner must agree to abide by the CTM rules); and
the registered tax practitioner has not been directed by the TPB not to use the
symbol.
10. These certification requirements are detailed in paragraphs 12 to 21.
11. When a registered tax practitioner agrees to the terms and conditions, the TPB
grants the tax practitioner a royalty-free, non-exclusive, non-transferrable, revocable
licence to use the symbol in Australia in accordance with the terms and conditions.
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Certification requirement 1 – The services are lawfully provided by a registered tax
practitioner
12. It is a certification requirement that services must be lawfully provided by a registered
tax practitioner for the certification trade mark to be applied to them.
13. A person will be a registered tax agent, registered BAS agent, or registered tax
(financial) adviser if they have been registered as such by the TPB and that
registration has not ceased for any reason.
14. All registered tax agents, registered BAS agents and registered tax (financial)
advisers will appear on the Register of registered and deregistered tax agents, BAS
agents and tax (financial) advisers (TPB Register).
15. If an entity ceases to be a registered tax practitioner, any tax agent service, BAS
service, or tax (financial) advice service provided by that entity will no longer meet
the certification requirements for the symbol. The provision of a tax agent service by
an unregistered entity will have legal consequences, including the possible
contravention of a civil penalty provision in the TASA.
16. A tax practitioner who ceases to be a registered tax practitioner is not permitted to
use the symbol. Any licence granted to the tax practitioner will be cancelled, in
accordance with the terms and conditions.
Certification requirement 2 – The service must be provided by a registered tax
practitioner who has agreed to, and abides by, the terms and conditions
17. It is a certification requirement that services must be provided by a registered tax
practitioner who has agreed to, and abides by, the terms and conditions, for the
certification trade mark to be applied to them.
18. Appendix 1 outlines the terms and conditions.
Certification requirement 3 – The services must be provided by a registered tax
practitioner who has met all of the relevant requirements and must not have been
directed by the TPB not to use the symbol
19. It is a certification requirement that services must be provided by a registered tax
practitioner who has not been directed by the TPB not to use the symbol so that the
certification trade mark can be applied to them.
20. To be eligible to use the symbol, registered tax practitioners must have met all of the
relevant requirements in section 20-5 of the TASA in relation to the grant of their
registration and have been notified of the TPB’s decision to grant the registration
under section 20-30 of the TASA. This excludes entities that are currently registered,
or taken to be registered, as a tax (financial) adviser by virtue of Items 49 and 50 of
the Tax Laws Amendment (2013 Measures No. 3) Act 2013.
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21. The terms and conditions contain clauses that enable the TPB to direct a registered
tax practitioner not to use the symbol. See, for example, subclauses 3.2 and 3.7 and
clause 14. The TPB monitors the conduct of registered tax practitioners to ensure
that they comply with directions from the TPB not to use the symbol.
B.
The process for determining whether goods and/ or services meet the
certification requirements (subsection 173(2)(b) of the TM Act)
22. The TPB’s processes for determining whether the tax agent services, BAS services
or tax (financial) advice services that an entity provides, or will provide, meet the
certification requirements are set out below.
Processes for ensuring that services are lawfully provided by a registered tax
practitioner (Certification requirement 1)
23. The TPB maintains a Register of registered and deregistered tax agents, BAS
agents and tax (financial) advisers (TPB Register) as required by the TASA.
Specifically, section 60-135 of the TASA provides:
'(1) The Board must establish and maintain a register of:
(a) registered tax agents, BAS agents and tax (financial) advisers; and
(b) each entity who was a registered tax agent, BAS agent or tax (financial) adviser
and whose registration has been terminated other than because of a reason prescribed
by the regulations.
(2) The regulations may prescribe the details that the Board must enter on the register in
respect of each entity who is entered on the register.
(3) Details of an entity who was a registered tax agent, BAS agent or tax (financial) adviser
must only be kept on the register for the 12 month period starting on the day on which the
entity’s registration as a registered tax agent, BAS agent or tax (financial) adviser was
terminated.
(4) The register is to be made available for inspection on the internet.'
24. The TPB Register is published on the TPB’s website (www.tpb.gov.au) and available
for inspection by the public.
25. Regulation 12 of the TASR provides the following additional requirements in respect
of the TPB Register:
'(1) For subsection 60-135 (2) of the Act, the register of registered tax agents, BAS agents and tax
(financial) advisers required by paragraph 60-135 (1) (a) of the Act must include the following
information for each registered tax agent, BAS agent and tax (financial) adviser:
(a) the name of the registered tax agent, BAS agent or tax (financial) adviser;
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(b) the contact details of the registered tax agent, BAS agent or tax (financial) adviser;
(c) any relevant professional affiliation of the registered tax agent, BAS agent or tax
(financial) adviser;
(d) the duration of the registration of the registered tax agent, BAS agent or tax
(financial) adviser;
(e) any condition to which the registration of the registered tax agent, BAS agent or tax
(financial) adviser is subject;
(f) any sanction (other than a caution or termination) that has been imposed by the Board
on the registered tax agent, BAS agent or tax (financial) adviser.
Note Subregulation (3) explains the information that must be placed on the register of entities in relation
to the termination of the registration of a registered tax agent, BAS agent or tax (financial) adviser.
(2) Information on the register of registered tax agents, BAS agents and tax (financial) advisers
that relates to a sanction (other than a caution or termination) that has been imposed by the
Board on a registered tax agent, BAS agent or tax (financial) adviser must be kept on the register
for the longer of:
(a) 12 months starting on the day on which the sanction is imposed; and
(b) the period during which the sanction has effect.
(3) For subsection 60-135 (2) of the Act, the register of entities who were registered tax agents,
BAS agents or tax (financial) advisers, and whose registration has been terminated in certain
circumstances required by paragraph 60-135 (1) (b) of the Act, must include the following
information for each entity:
(a) the name of the entity;
(b) the contact details of the entity;
(c) the date of effect of the termination of the entity’s registration;
(d) the reason for the termination of the entity’s registration.
(4) The register of registered tax agents, BAS agents and tax (financial) advisers may include
other information that is relevant to the operation of the arrangements for the registration of tax
agents, BAS agents and tax (financial) advisers.'
26. By maintaining the TPB Register, the TPB provides the public with information
relating to a tax practitioner’s registration status, which verifies whether the tax
practitioner meets Certification requirement 1.
27. The processes the TPB has implemented to ensure services are provided lawfully by
a registered tax practitioner, as required by Certification requirement 1, include the
following:
•
The TPB receives, risk assesses, enquires into, and escalates medium to high
risk complaints it receives from the public about the conduct of registered tax
practitioners.
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•
Where it is permitted by law to do so, the Australian Taxation Office (ATO) and
the Australian Securities and Investments Commission (ASIC) refers
information to the TPB for the purposes of assisting the TPB to exercise its
functions and powers, including information relevant to a registered tax
practitioner’s ongoing compliance with the TASA.
•
Where it is permitted by law to do so, the TPB may request information from the
ATO, ASIC and other government agencies, relevant to a tax practitioner’s
compliance with the TASA.
•
The TPB monitors the media, receives information from professional
associations, and makes relevant enquiries to identify and determine conduct
that may contravene the TASA.
•
The TPB may, in appropriate circumstances, investigate the conduct of a
registered tax practitioner under Subdivision 60-E of the TASA to determine if
the conduct breaches the TASA. If the TPB finds that the conduct breaches the
TASA, the TPB must either make a decision that no further action will be taken,
or take one or more of the actions mentioned in subsection 60-125(2)(b) of the
TASA.
•
The TPB may, in appropriate circumstances, apply to the Federal Court for an
order that an entity has contravened a civil penalty provision in Subdivisions
50-A or 50-B of the TASA.
•
Where it is permitted by law to do so, and in accordance with the exceptions to
the disclosure of official information outlined in sections 70-40 and 70-45 of the
TASA, the TPB may disclose information to the:
•
o
Commissioner of Taxation for the purpose of administering a taxation law,
and
o
ASIC for the purpose of the Commission performing any of its functions or
exercising any of its powers.
Where permitted by law to do so, and in accordance with the exceptions to the
disclosure of official information outlined in sections 70-40 and 70-45 of the
TASA, the TPB may disclose information about the lawfulness of conduct by
registered tax practitioners to other authorised government representatives. For
example, in appropriate circumstances, the TPB may disclose relevant
information to the Commissioner of Taxation or to an authorised law
enforcement agency officer.
Processes for ensuring ongoing compliance with the terms and conditions by
registered tax practitioners (Certification requirement 2)
28. To meet the certification requirements for the symbol, tax agent services, BAS
services or tax (financial) advice services must be provided by a registered tax
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practitioner who has agreed to, and abides by, the terms and conditions (noting that
the terms and conditions also require registered tax practitioners to comply with
these CTM rules).
29. Registered tax practitioners must provide their consent to the terms and conditions
before they download the symbol from the TPB’s website. If a tax practitioner does
not consent to the terms and conditions, the tax practitioner is not permitted to
download or use the symbol.
30. Through its regulatory assurance function, the TPB monitors the conduct of
registered tax practitioners to ensure they continue to comply with the terms and
conditions and also ensure the TPB’s rights in respect of the symbol are protected.
31. In appropriate circumstances, the TPB may take remedial action (for example,
infringement proceedings) to enforce its rights under the terms and conditions and its
other legal rights in respect of the symbol.
Processes for ensuring services are provided by registered tax practitioners who
have not been directed not to use the symbol (Certification requirement 3)
32. Through its regulatory assurance function, the TPB monitors the conduct of
registered tax practitioners to ensure they comply with any directions from the TPB
regarding their use of the symbol, including any direction related to the modification
or cancellation of the licence granted to the tax practitioner under the terms and
conditions.
33. In appropriate circumstances, the TPB may take remedial action against a tax
practitioner for not complying with a direction from the TPB about use of the symbol.
C.
The attributes that a person must have to become a person (an approved
certifier) approved to assess whether goods and/or services meet the
certification requirements (paragraph 173(2)(c) of the TM Act)
34. The owner of the symbol is the Crown in the right of the Commonwealth of Australia
c/- the Tax Practitioners Board.
35. The Tax Practitioners Board is the approved certifier for the purposes of determining
if a tax practitioner - in providing the tax agent services, BAS services or tax
(financial) advice services - meets the certification requirements in relation to the
symbol.
Functions of the TPB
36. The Tax Practitioners Board is responsible for the general administration of the
TASA. The object of the TASA is to ensure that tax agent services, BAS services
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and tax (financial) advice services are provided to the public in accordance with
appropriate standards of professional and ethical conduct.
37. Section 60-15 of the TASA provides that the functions of the Tax Practitioners Board
are:
'(a) to administer the system for the registration of registered tax agents, BAS agents and tax
(financial) advisers; and
(b) to investigate:
(i) applications for registration; and
(ii) conduct that may breach this Act; and
(c) to impose sanctions for non-compliance with the Code of Professional Conduct; and
(d) to issue, by legislative instrument, guidelines to assist in achieving the functions
mentioned in paragraphs (a), (b) and (c); and
(e) such other functions as are conferred on the Board by this Act, the regulations or any
other law of the Commonwealth; and
(f) to do anything incidental or conducive to the performance of its functions.'
38. Section 60-20 of the TASA provides that the TPB has the power to do all things
necessary or convenient to be done for or in connection with the performance of its
functions.
Assistance to the Board in the performance of functions or its powers
39. The Board is assisted in the performance of its functions and powers by Australian
Public Service employees, including the Secretary of the TPB, whose services are
made available to the Board by the Commissioner of Taxation: section 60-80 of the
TASA and Regulation 11 of the TASR.
40. To assist the Board in the performance of its functions and powers, the Board also
establishes committees, which consist of such persons as the Board determines
(whether Board members or not): section 60-85 of the TASA.
41. To assist the Board in the performance of its functions and powers, the Board may
also delegate all or any of its functions and powers to a Board member or to a
committee, other than its function of issuing guidelines and its power to establish a
committee: subsection 70-30(1) of the TASA.
42. The Board may only delegate to a committee a power to make a decision in respect
of which an application for review may be made to the Administrative Appeals
Tribunal under section 70-10 of the TASA, if the committee has three or more
members, all of who are Board members: subsection 70-30(2) of the TASA.
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43. A delegate in the exercise of a delegated function or power is subject to the
directions of the Board: subsection 70-30(3) of the TASA.
44. In accordance with subregulation 11(4) of the TASR, the Secretary of the TPB may,
in writing, delegate any of his or her powers and functions (other than the power of
delegation itself in subregulation 11(4)) to a person who has been made available to
the Board under subregulation 11(1)(b) of the TASR.
45. In summary, the relevant attributes that a person must have to certify that services
meet the certification requirements are that:
•
the person is the Chair of the TPB or a person performing the duties of the
Chair from time to time
•
the person is another Board member who the Board has validly authorised to
certify that services meet the certification requirements
•
the person has otherwise been provided with the power to certify that services
meet the certification requirements pursuant to a valid authorisation from the
Board
•
the person is the Secretary of the TPB or a person performing the duties of the
Secretary from time to time.
D.
The requirements that a person, who is the owner of the certification trade
mark or an approved user, must meet to use the certification trade mark in
relation to goods and/or services (subsection 173(2)(d) of the TM Act)
46. To use the certification trademark in relation to providing tax agent services, BAS
services or tax (financial) advice services, a person must meet the following
requirements:
•
the person is a registered tax agent, registered BAS agent, or registered tax
(financial) adviser
•
the person has agreed to, and abides by, the terms and conditions
•
the person has not been directed by the TPB to cease using the symbol.
47. It is a prerequisite that a person must be registered as a tax agent, BAS agent or tax
(financial) adviser to comply with Certification requirement 1 (i.e. the requirement that
services must be lawfully provided by a registered tax practitioner) in relation to the
services they provide.
48. To be, and to remain a registered tax agent, BAS agent or tax (financial) adviser, an
entity must meet, and continue to meet, the tax practitioner registration requirements.
49. The tax practitioner registration requirements are those matters, outlined in
Subdivision 20-A of the TASA, about which the TPB must be satisfied before the
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TPB is obliged to grant an application for registration or renewal of registration under
the TASA.
50. It is an ongoing requirement to be regarded as a registered tax practitioner under the
TASA that an entity meets the eligibility requirements for registration in Subdivision
20-A of the TASA, and these requirements are summarised in paragraphs 51 to 62.
Eligibility requirements for registration as a tax agent, BAS agent or tax (financial)
adviser
Individuals
51. Under subsection 20-5(1) of the TASA, an individual is eligible for registration, if the
individual is aged 18 years or more and the TPB is satisfied that:
•
the individual is a fit and proper person within the meaning of the TASA (see
subsection 20-5(1)(a) of the TASA); and
•
the individual meets the requirements prescribed by the TASR including, but
not limited to, the requirements relating to qualifications and experience (see
subsection 20-5(1)(b) of the TASA). The prescribed requirements in the TASR
are set out in Appendices 2, 3 and 4.
52. Note that individuals who were registered as a tax agent or nominee for the purposes
of Part VIIA of the Income Tax Assessment Act 1936, immediately before
1 November 1988 and immediately before 1 March 2010, are not required to meet
the requirements prescribed by the TASR (including, but not limited to, the
requirements relating to qualifications and experience) in assessing their eligibility for
registration under subsection 20-5(1) of the TASA (see subsection 20-5(4) of the
TASA).
Partnerships
53. Under subsection 20-5(2) of the TASA, a partnership is eligible for registration as a
tax agent, BAS agent or tax (financial) adviser, if the TPB is satisfied that:
•
•
each partner who is an individual is:
o
aged 18 years or more; and
o
is a fit an proper person; and
if a company is a partner:
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each director of the company is a fit and proper person;
o
the company is not under external administration; and
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o
the company has not been convicted of a serious taxation offence
or an offence involving fraud or dishonesty during the previous five
years; and
•
in the case of registration as a registered tax agent – the partnership has a
sufficient number of individuals, being registered tax agents, to provide tax
agent services to a competent standard, and to carry out supervisory
arrangements; and
•
in the case of registration as a registered BAS agent – the partnership has a
sufficient number of individuals, being registered tax or BAS agents, to provide
BAS services to a competent standard, and to carry out supervisory
arrangements; and
•
in the case of registration as a registered tax (financial) adviser – taking into
account the requirements of paragraphs 912A(1)(d) to (f) of the Corporations
Act 2001, the partnership has a sufficient number of individuals, being
registered tax agents or registered tax (financial) advisers, to provide tax
(financial) advice services to a competent standard, and to carry out
supervisory arrangements.
Companies
54. Under subsection 20-5(3) of the TASA, a company is eligible for registration as a tax
agent, BAS agent or tax (financial) adviser, if the TPB is satisfied that:
•
each director of the company is a fit and proper person; and
•
the company is not under external administration; and
•
the company has not been convicted of a serious taxation offence or an
offence involving fraud or dishonesty during the previous five years; and
•
in the case of registration as a registered tax agent – the company has a
sufficient number of individuals, being registered tax agents, to provide tax
agent services to a competent standard and to carry out supervisory
arrangements; and
•
in the case of registration as a registered BAS agent – the company has a
sufficient number of individuals, being registered tax or BAS agents, to provide
BAS services to a competent standard and to carry out supervisory
arrangements; and
•
in the case of registration as a registered tax (financial) adviser – taking into
account the requirements of paragraphs 912A(1)(d) to (f) of the Corporations
Act 2001, the company has a sufficient number of individuals, being registered
tax agents or registered tax (financial) advisers, to provide tax (financial)
advice services to a competent standard, and to carry out supervisory
arrangements.
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Fit and proper person requirement
55. Section 20-15 of the TASA provides that in deciding whether it is satisfied that an
individual is a fit and proper person, the TPB must have regard to:
•
whether the individual is of good fame, integrity and character; and
•
without limiting the above, whether at any time in the previous five years:
o
an event described in section 20-45 of the TASA has occurred; and
o
the individual had the status of an undischarged bankrupt; and
o
the individual served a term of imprisonment, in whole or in part.
56. Section 20-45 of the TASA provides that the following events may affect a registered
tax practitioner’s continued registration:
•
conviction of a serious taxation offence;
•
conviction of an offence involving fraud or dishonesty;
•
being penalised for being a promoter of tax exploitation scheme;
•
being penalised for implementing a scheme that has been promoted on the
basis of conformity with a product ruling in a way that is materially different
from that described in the product ruling;
•
becoming an undischarged bankrupt or going into external administration;
•
being sentenced to a term of imprisonment.
Professional indemnity insurance and continuing professional education requirements
57. Section 20-5 of the TASA provides that:
•
It is an eligibility requirement for registration and renewal of registration that
applicants maintain, or will be able to maintain, professional indemnity insurance
that meets the TPB’s requirements; and
•
upon renewal of registration, registered tax practitioners are required to
demonstrate that they have completed continuing professional education that
meets the TPB’s requirements.
Prescribed requirements in the TASR
58. One of the eligibility requirements for registration as an individual tax agent, BAS
agent or tax (financial) adviser is that the individual meets the requirements
prescribed by the TASR, including, but not limited to, the requirements relating to
qualifications and experience (see paragraph 20-5(1)(b) of the TASA).
59. An exception to this requirement exists for individuals who were registered as a tax
agent or nominee immediately before 1 November 1988 and immediately before
1 March 2010.
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60. Regulation 7 of the TASR requires that an individual seeking registration as a BAS
agent must satisfy one of the items prescribed in Part 1 of Schedule 2 of the TASR
(for the purposes of paragraph 20-5(1)(b) of the TASA). These requirements are set
out in Appendix 2.
61. Regulation 8 of the TASR requires that an individual seeking registration as a tax
agent must satisfy one of the items prescribed in Part 2 of Schedule 2 of the TASR
(for the purposes of paragraph 20-5(1)(b) of the TASA). These requirements are set
out in Appendix 3.
62. Regulation 8A of the TASR requires that an individual seeking registration as a tax
(financial) adviser must satisfy one of the items prescribed in Part 3 of Schedule 2 of
the TASR (for the purposes of paragraph 20-5(1)(b) of the TASA). These
requirements are set out in Appendix 4.
Transitional provisions for tax (financial) advice services
63. An entity which seeks registration as a tax (financial) adviser during the ‘notification
period’ (beginning on 1 July 2014 and ending on 31 December 2015), may be
registered in accordance with the Tax Laws Amendment (2013 Measures No. 3) Act
2013 (Amendment Act), including Items 49 and 51.
64. An entity which seeks registration as a tax (financial) adviser during the ‘transitional
period’ (beginning on 1 January 2016 and ending on 30 June 2017), may be
registered in accordance with the Amendment Act, including Items 50 and 51.
65. To be eligible to use the symbol, registered tax practitioners must have met all of the
relevant requirements in section 20-5 of the TASA in relation to the grant of their
registration and have been notified of the TPB’s decision to grant the registration
under section 20-30 of the TASA. This excludes entities that are currently registered,
or taken to be registered, as a tax (financial) adviser by virtue of Items 49 and 50 of
the Tax Laws Amendment (2013 Measures No. 3) Act 2013.
Ceasing to be a registered tax practitioner
66. A tax practitioner will cease to be a registered tax practitioner where:
•
the tax practitioner’s registration lapses (see Subdivision 20-B of the TASA);
•
the tax practitioner submits an application for renewal of their registration and
the TPB rejects that renewal application;
•
the tax practitioner surrenders their registration;
•
the tax practitioner dies;
•
the tax practitioner ceases to exist (where the tax practitioner is a company); or
•
the tax practitioner is suspended or terminated as a registered agent by the
TPB pursuant to the TPB’s powers under the TASA (for example, for a breach
of the Code of Professional Conduct in section 30-10 of the TASA). In the case
of suspension, the tax practitioner will be taken not to be a registered tax
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agent, BAS agent or tax (financial) adviser (except for the purposes of certain
provisions in the TASA) for the period of suspension.
E.
Other requirements about the use of the certification trade mark by a person
who is the owner of the certification trade mark or an approved user
(subsection 173(2)(e) of the TM Act)
67. Additional requirements registered tax practitioners must satisfy to use the CTM for
the symbol, relate to the following matters:
•
Registered Tax Practitioner Symbol Guidelines
•
authorised use of the symbol
•
restrictions on using the symbol
•
alteration of the symbol; and
•
circumstances in which a tax practitioner must refrain from using the symbol.
68. These additional requirements are explained in paragraphs 73 to 85 below (noting
that many are also set out in the terms and conditions in Appendix 1).
Registered tax practitioner symbol guidelines
69. It is a requirement for an approved user of the certification trade mark to comply with
the Registered Tax Practitioner Symbol Guidelines (symbol guidelines).
70. The symbol guidelines explain and demonstrate different ways registered tax
practitioners may use the symbol.
71. The symbol guidelines are contained in Appendix 5.
Authorised use of the symbol
72. The symbol must only be used by registered tax practitioners who satisfy the
certification requirements. If, for example, a registered tax practitioner has not
agreed to abide by the terms and conditions, then the tax practitioner is not
authorised to use the symbol.
73. A registered tax practitioner must only use the symbol in a manner that is consistent
with the terms and conditions (see Appendix 1), the Registered Tax Practitioner
Symbol Guidelines (see Appendix 5), and in accordance with any other directions
from the TPB published from time to time on the TPB’s web site.
74. A registered tax practitioner must only use the symbol if it is accompanied by the tax
practitioner’s registration number.
75. Where a registered tax practitioner partnership contracts with another entity to
provide a tax agent service, BAS service or tax (financial) advice service, the
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partnership must use its' registration number in conjunction with the symbol in the
provision of those services, and not the registration number of any registered tax
practitioner partner associated with the partnership.
76. Where a registered tax practitioner company contracts with another entity to provide
a tax agent service, BAS service or tax (financial) advice service, the company must
use its' registration number in conjunction with the symbol in the provision of those
services, and not the registration number of any other registered tax practitioner
associated with the company.
Restrictions on using the symbol
77. The symbol must not be used inappropriately including, without limiting the generality
of this restriction, as follows:
•
the symbol must not be used in a manner that contravenes the terms and
conditions (which includes the requirement that a tax practitioner is required to
comply with the CTM rules, the Registered Tax Practitioner Symbol
Guidelines, and any directions from the TPB about its use)
•
the symbol must not be used without a tax practitioner’s registration number
•
the symbol must only be used in, or in connection with, the provision of tax
agent services, BAS services or tax (financial) advice services for a fee or
other reward by, or on behalf of, a registered tax practitioner
•
the symbol must not be included on any written materials without the name of
the registered tax practitioner
•
the symbol must not be used in a manner that infringes the TPB’s intellectual
property and other rights in the symbol (for example, the TPB’s registered
rights in relation to the symbol as a CTM)
•
the symbol must not be used in a misleading or deceptive manner, or in any
way which is illegal (for example, in relation to any intellectual property or
consumer protection laws)
•
the symbol must not be used in a way that is likely to damage the reputation of
the symbol or that of the TPB
•
the symbol must not be used or modified in a manner that makes improper or
undesirable associations with the symbol (for example, the symbol must not be
displayed on inappropriate websites, for example gambling or adult
entertainment websites)
•
if a tax practitioner sells their business, or the tax practitioner relocates their
business premises, the tax practitioner must not permit the symbol to remain
on signs, awnings or other visual displays at their former business premises
and must remove the symbol from any signs, awnings or other visual displays,
at their own expense, when leaving the premises or if directed to do so by the
TPB.
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Alteration of the symbol
78. A registered tax practitioner must not alter the symbol in any manner other than that
permitted by the terms and conditions, the symbol guidelines, or any other directions
from the TPB.
79. Examples of unauthorised alteration of the symbol are contained in the symbol
guidelines in Appendix 5.
Circumstances in which a tax practitioner must refrain from using the symbol
80. The symbol must not be used where the tax practitioner:
•
has failed to apply to renew their tax practitioner registration within the required
timeframe (see Subdivision 20-B of the TASA);
•
submits an application for renewal of their registration and the TPB rejects that
renewal application;
•
surrenders their registration;
•
dies (noting that the executor or administrator of a deceased person’s estate,
or any other person, must not use the deceased person’s version of the
symbol with their registration number);
•
goes into external administration or is wound up (where the tax practitioner is a
company); or
•
is suspended or terminated as a registered tax practitioner by the TPB
pursuant to the TPB’s powers under the TASA.
81. A tax practitioner must also refrain from using the symbol where, in accordance with
the terms and conditions, the TPB has directed the tax practitioner to refrain from
using the symbol.
F.
The procedure for resolving a dispute about whether goods and/or services
meet the certification requirements (paragraph 173(2)(f) of the TM Act)
82. The CTM for the symbol certifies the registration status of a tax practitioner and not
the quality or accuracy of the services performed by the tax practitioner.
83. Services will meet the certification requirements if they are provided by a registered
tax agent, BAS agent or tax (financial) adviser who has agreed to, and abides by,
these CTM Rules. Further, to meet the certification requirements, a registered tax
practitioner must not have been directed by the TPB to not use the symbol.
84. In the event that a tax practitioner wishes to dispute a decision made by the TPB in
relation to its services meeting the certification requirements, the process set out in
clause 16 of the terms and conditions contained in Appendix 1 is to apply.
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G.
The procedure for resolving a dispute about any other issue relating to the
certification trade mark (subsection 173(2)(g) of the TM Act)
85. In addition to disputing a decision in relation to whether services meet the
certification requirements as set out above, if a tax practitioner wishes to dispute a
decision made by the TPB in relation to any other issue relating to the symbol,
including a dispute after the tax practitioner is approved to use the symbol, the
process set out in clause 16 of the terms and conditions contained in Appendix 1 is
to apply.
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Appendix 1: Terms and conditions for use of the Registered tax
practitioner symbol
1. Purpose
1.1 The Registered tax practitioner symbol (symbol) is for use in relation to your
provision of a tax agent service, BAS service, or tax (financial) advice service.
1.2 By seeking to use the symbol you warrant that you are registered with the Tax
Practitioners Board (TPB) as a registered tax agent, a registered BAS agent,
or a registered tax (financial) adviser, to use the symbol.
1.3 You may only use the symbol if you:
•
•
•
•
have agreed to abide by these terms and conditions
declare that you agree to and will adhere to the certification trade mark
rules, and the Registered tax practitioner symbol guidelines, relating to the
symbol
declare that you agree that the Commonwealth and the TPB do not
endorse, certify, warrant or, to the extent permitted by law, accept any
liability for any good/s or service/s (direct, indirect or consequential)
provided by you (or your subcontractors, officers, employees or agents),
arising from or in your use of the symbol (or that of your subcontractors,
officers, employees or agents) and
have not been directed by the TPB not to use the symbol.
2. Definitions
2.1 For the purpose of these terms and conditions, unless the context indicates
otherwise, the following definitions apply (regardless of whether they are
capitalised or not):
BAS service has the same meaning as a BAS service set out in section 90-10 of
the Tax Agent Services Act 2009 (TASA)
Business day means a day that is not a Saturday, Sunday, public holiday or
bank holiday
Certification trade mark rules means the rules governing the symbol and set
out in the document titled Registered tax practitioner symbol certification trade
mark rules
Commonwealth means the Commonwealth of Australia
Commonwealth branding means the Commonwealth branding set out in the
Australian Government Branding Design Guidelines 2009 and associated
documentation
Law means any applicable statute, regulation, by-law, ordinance, subordinate
legislation or legislative instrument in force from time to time in Australia, whether
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made by a State, Territory, the Commonwealth, a government agency, public
authority or a local government, including the common law and rules of equity as
applicable from time to time
LEADR means the Association of Dispute Resolution known as LEADR, a
company limited by guarantee, ACN 008 651 232: ABN 69 008 651 232
Loss or losses means any loss, damage (whether direct or indirect), liability,
compensation, cost or expense including legal expenses on a party/party basis
Parties means you and the TPB
Registration number means the registration number given to the registered tax
agent, BAS agent or tax (financial) adviser, as applicable, by the TPB
Registered tax practitioner symbol guidelines means the guidelines in
Appendix 5 of the Registered tax practitioner symbol certification trade mark
rules
Registered BAS agent has the meaning set out in section 90-1 of the TASA
Registered tax agent has the meaning set out in section 90-1 of the TASA
Registered tax (financial) adviser has the meaning set out in section 90-1 of
the TASA
Symbol means the TPB's trade mark set out in Item 1 to these terms and
conditions
Symbol registrations means any or all current or future trade mark registrations
for the symbol, or related to the symbol, owned by or on behalf of the TPB
Symbol trade mark applications means any or all current or future applications
for trade mark registration of the symbol made by or on behalf of the TPB
Terms and conditions means these terms and conditions and any attachment
to, or document referenced in, these terms and conditions
TASA means the Tax Agent Services Act 2009
Tax agent service has the same meaning as a tax agent service set out in
section 90-5 of the TASA
Tax (financial) advice service has the same meaning as a tax (financial) advice
service set out in section 90-15 of the TASA
Territory has the same meaning as set out in section 1-10 of the TASA
TPB means the Tax Practitioners Board established under the TASA
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You or your means the person or entity seeking a licence to use the symbol in
accordance with these terms and conditions.
3. Grant of licence
3.1 The TPB grants you a royalty free, non-exclusive, non-transferable, revocable
licence to use the symbol in accordance with these terms and conditions. You
must not distribute any materials that use the symbol outside of your
organisation (excluding any service provider you may engage to facilitate your
use of the symbol, for example printers and graphic designers) until you have
complied with all the requirements of clauses 1.2 and 1.3 above.
3.2 The symbol must only be used in, or in connection with, the provision of a tax
agent service, BAS service or tax (financial) advice service (as appropriate
according to your registration type and any conditions imposed on your
registration by the TPB), provided for a fee or other reward by you, or on your
behalf. A registered tax practitioner must have met all of the relevant
requirements in section 20-5 of the TASA and have been notified of the TPB’s
decision to grant the registration under section 20-30 of the TASA. A tax
(financial) adviser entity is not entitled to use the symbol until they have been
notified of the Board’s decision to grant the registration under section 20-30 of
the TASA.
3.3 You must only use the symbol if it is accompanied by your registration number.
3.4 The licence granted under clause 3.1 is limited to the symbol only and does
not extend to any of the TPB's registered or unregistered trademarks or
Commonwealth branding.
3.5 You will be deemed to have agreed to be bound by these terms and conditions
as long as you remain a registered tax agent, a registered BAS agent, or a
registered tax (financial) adviser.
3.6 For clarity, you agree that your initial consent to these terms and conditions is
taken to continue while you remain a registered tax agent, a registered BAS
agent, or a registered tax (financial) adviser. For example, you will not need to
agree to these terms and conditions again in the event you renew your
registration. However, if your registration with the TPB is terminated or
suspended under the TASA then, in accordance with clause 14 in the case of
termination, or clause 14A in the case of suspension, you must agree to these
terms and conditions again should you become re-registered or once any
period of suspension ends, and if you wish to again use the symbol.
3.7 Notwithstanding any other clause in these terms and conditions, you agree that
the licence granted under clause 3.1 is granted at the discretion of the TPB
and that the TPB may, if you are in breach of the certification trade mark rules
(including these terms and conditions), cancel that licence one month after
issuing you with a written notice informing you of the breach and of the
intention to cancel the licence.
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4. Ownership, registration and administration
4.1
The Crown in the right of the Commonwealth of Australia c/- the Tax
Practitioners Board is the owner of the symbol, and all rights in the symbol
granted by law (including copyright in the symbol), and is the applicant for the
symbol trade mark applications.
4.2
You acknowledge and agree that your use of the symbol is at your sole risk and
that such use does not rely upon the TPB obtaining trade mark registration of
the symbol.
4.3
You acknowledge and agree that the TPB will not be liable for any loss that you
may incur, directly or indirectly, for any:
• changes that the TPB may require you to make to your use of the symbol
in accordance with these terms and conditions
• suspension or termination of the licence granted under clause 3.1
• variations made to these terms and conditions.
4.3A The parties acknowledge and agree that:
• these terms and conditions form part of the certification trade mark rules
• that any variation to the certification trade mark rules (including these
terms and conditions) may only be varied with approval from the
Australian Competition and Consumer Commission.
4.4
You acknowledge and agree that all images and representations of the symbol
are proprietary to the Commonwealth and the TPB.
5. Use of the symbol
5.1
You must:
(a) only use the symbol in accordance with these terms and conditions, the
certification trade mark rules, the Registered tax practitioner symbol
guidelines, and any other direction about the symbol provided in any other
manner, to you, by the TPB
(b) conform to any policies for the use of the symbol developed by the TPB
which may be communicated to you from time to time by whatever means
the TPB deems acceptable
(c) ensure that any written materials provided by you, which contain the
symbol, also include your name
(d) only obtain the symbol from the TPB's website (www.tpb.gov.au) and,
subject to clauses 5.1(e) and 5.1(f), use the provided files without
modification (except modifications permitted by these terms and conditions
and the Registered tax practitioner symbol guidelines)
(e) ensure that all reproductions of the symbol are accurate reproductions of
the symbol provided to you by the TPB, without any skewing or stretching
of the symbol, and without changes or substitutions to the colours, text,
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(f)
(g)
(h)
(i)
(j)
(k)
graphical images and other visual elements, except changes that are
permitted by the Registered tax practitioner symbol guidelines
not alter the size of the symbol except as permitted by the Registered tax
practitioner symbol guidelines
alter or discontinue your use or proposed use of the symbol as directed by
the TPB in accordance with these terms and conditions, within 10 business
days of the TPB issuing you with a written notice
advise the TPB of any complaints that arise as a result of your use of, or in
connection with, the symbol within two business days of you becoming
aware of the complaint
ensure that your use of the symbol is not misleading or deceptive and that it
does not falsely represent the status of, or any characteristic of, your goods
or services or any other product or service supplied directly or indirectly by
you
ensure that if you sell your business, or you relocate your business
premises, you will remove the symbol from any signs, awnings or other
visual displays, at your expense, when you leave the premises or if directed
to do so by the TPB
provide the TPB with photographs of your signs, awnings or other visual
displays, if requested by the TPB, at your own expense and within 10
business days.
6. Reputation and goodwill
6.1
You agree that all reputation and goodwill attached to the use of the symbol
by you, will endure for the benefit of the Commonwealth and the TPB.
7. Powers of authorised users
7.1
Except where expressly provided under these terms and conditions, any
statutory or common law rights otherwise granted to you as an authorised
user of the symbol in the Territory are hereby excluded.
8. Illegal use
8.1
You agree:
•
•
•
•
not to directly or indirectly use the symbol in any way that is illegal, in
particular, without limitation, in relation to any intellectual property or
consumer protection laws, or, is likely to damage the image, reputation or
value of the symbol or the reputation and goodwill of the TPB
not to use the symbol in any manner that disparages the TPB or that
makes improper or undesirable associations with the symbol
to report immediately any suspected or actual unauthorised use of the
symbol that you become aware of
to cooperate fully with the TPB in the conduct of any trade mark or
copyright infringement, or other legal proceedings relating to the symbol
brought by the TPB if requested to do so.
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8.2
The TPB will be under no obligation to bring infringement proceedings in
respect of the symbol or to defend proceedings arising out of the use of the
symbol under these terms and conditions.
8.3
You agree that you must pay any reasonable costs incurred by the TPB
arising from any enforcement action it undertakes in relation to any breach by
you of these terms and conditions.
8A Limitation on liability and indemnification
8A.1 You agree that the TPB, and the Commonwealth, are in no way liable for any
action or loss that arises in relation to your use of the symbol.
8A.2 You indemnify the TPB, and the Commonwealth, and any of their officers,
employees, agents, licensees or sub-licensees against any loss (including
the cost of any settlement and legal costs and expenses on a solicitor and
own client basis) sustained or incurred by the TPB, the Commonwealth, or
any of their officers, employees, agents, licensees or sub-licensees which
arises out of any action, claim, dispute, suit or proceeding brought by any
third party in respect of any breach or alleged breach of any duty owed to that
third party, when the breach is caused by any act or omission on your part or
any of your officers, employees, subcontractors, or agents (whether or not
such act or omission constitutes a breach of these terms and conditions).
9. Assignment and sub-licensing to other parties
9.1
You agree not to assign or sub-license your rights to use the symbol.
10. Registration of other marks
10.1
You agree not to directly or indirectly register, or apply to register, or use any
unregistered trade mark, business name, company name, domain name,
trading name or other name that includes the symbol, or that is substantially
identical with, or deceptively similar to, the symbol.
11. Variation of terms and conditions
11.1 The TPB may from time to time notify you, by any means it deems
acceptable, of any amendments it may make to these terms and conditions.
You agree to be bound by any such amendments if you continue to use the
symbol.
11.2 The Commonwealth and the TPB are not liable for any loss incurred by you
that result from any variation made to these terms and conditions by the TPB
in accordance with clause 11.1.
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12. Preservation of trade marks
12.1 You undertake that neither you, nor any of your officers, employees,
subcontractors or agents will directly or indirectly:
•
•
challenge the validity of the symbol registrations or any future trade mark
registrations incorporating the symbol or any similar marks by the TPB; or
oppose the symbol trade mark applications or any current or future trade
mark applications incorporating the symbol by the TPB.
13. Disclaimer
13.1 To the extent permissible by law and in addition to any other disclaimers in
these terms and conditions, the TPB expressly excludes any warranty or
representation relating to:
• the symbol trade mark applications and symbol registrations
• the validity of any future registrations relating to the symbol
• the non-infringement of third party rights arising from your use of the
symbol
• any loss you may incur directly or indirectly relating to your use of the
symbol (irrespective of whether the TPB has pre-approved such use of
the symbol)
• any loss you may incur relating to the TPB suspending, cancelling, or
modifying your licence to use the symbol.
14. Cancellation and modification of use
14.1 Without limiting clause 3.7, the TPB may cancel or modify the licence granted
under clause 3.1 immediately by written notice to you if:
(a) you fail to perform or observe any of the obligations in these terms and
conditions or fail to remedy the default where it is able to be remedied
within 10 business days of the TPB issuing a written notice to you
(b) being an individual you become bankrupt
(c) being a corporation, as defined in the Corporations Act 2001 (Cth), you:
(i)
become insolvent
(ii) become subject to one of the forms of external administration provided
for in Chapter 5 of the Corporations Act 2001, including:
A. the appointment of a person to administer a scheme or compromise
in relation to the body in accordance with Part 5.1 of the
Corporations Act 2001
B. the appointment of a controller or managing controller to the
whole or any part of its assets or undertakings in accordance
with Part 5.2 of the Corporations Act 2001
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C. the appointment of an administrator under Part 5.3A of the
Corporations Act 2001
D. the appointment of a liquidator in relation to the body
(iii) are wound up by resolution or an order of the court
(iv) make an assignment of your estate for the benefit of creditors or enter
into any arrangement or composition with your creditors
(v) become insolvent under administration
(vi) become subject to any form of administration under the laws of a nonAustralian jurisdiction, which is the same as, or substantially equivalent
to, one of those referred to in clause 14.1(c)(i) to (v) above.
14.2 In the event your registration as a registered tax agent, registered BAS agent,
or a registered tax (financial) adviser is terminated under the TASA, for any
reason, the licence granted under clause 3.1 is cancelled immediately upon
the decision by the TPB to terminate your registration taking effect.
14.3 If the TPB elects to modify the licence granted to you in accordance with
clauses 14.1, the TPB will set out the modified Terms and conditions for use
of the symbol in the relevant notice outlined in clause 14. You agree to
comply with the modified terms and conditions.
14.4 Subject to any agreement to the contrary, on cancellation of the licence
granted under clause 3.1, you have no further rights to use the symbol and
must:
•
•
destroy all digital copies you hold of the symbol, and provide reasonable
proof to the TPB that such files have been destroyed
remove the symbol from all goods and in connection with all relevant
services within 30 days of the cancellation of that licence, or such other
period as specified by the TPB.
14A Suspension
14A.1 If your registration as a registered tax agent, registered BAS agent, or
registered tax (financial) adviser is suspended under the TASA, for any
reason, the licence granted under clause 3.1 is cancelled immediately upon
the TPB’s decision to suspend your registration taking effect. You must reapply to again use the symbol when the period of suspension ends.
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15. Survival
15.1 Without limiting the clauses that by their nature survive termination of these
terms and conditions, the following clauses survive termination of the terms
and conditions:
• clause 4 (Ownership, registration and administration)
• clause 6 (Reputation and goodwill)
• clause 10 (Registration of other marks)
• clause 12 (Preservation of trade marks)
• clause 13 (Disclaimer).
16. Dispute resolution
16.1 If a dispute arises in relation to the certification trade mark rules, including
these terms and conditions, the parties must comply with clause 16 before
starting court proceedings (except proceedings for urgent interlocutory relief).
After a party has sought or obtained any urgent interlocutory relief, that party
must follow this clause 16.
16.2 A party claiming a dispute has arisen, must give the other party to the dispute
a notice setting out details of the dispute.
16.3 Within 15 business days after a notice is given under clause 16.2 (or longer
period if the parties agree in writing), representatives of the parties must meet
to resolve the dispute.
16.4 If the parties cannot resolve the dispute within 25 business days after a
notice is given under clause 16.3 (or longer period if the parties agree in
writing), they must refer the dispute to either a mediator or an expert if one of
them requests such a referral.
16.5 If the parties cannot agree on a mediator or an expert within seven days after
a request under clause 16.4, the chairperson of LEADR or the chairperson's
nominee will appoint a mediator or an expert.
16.6 The role of a mediator is to assist in negotiating a resolution of the dispute. A
mediator may not make a binding decision on a party to the dispute except if
the party agrees in writing.
16.7 Unless agreed by the mediator and the parties, mediation must be held within
15 business days of the request for mediation in clause 16.4. The parties
must attend the mediation and act in good faith to genuinely attempt to
resolve the dispute.
16.7A The role of an expert is to issue an opinion on the dispute which must be
taken into account by the TPB in reaching its decision.
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16.7B Unless otherwise agreed by the parties, the dispute must be referred to an
expert within 15 business days of a request made pursuant to clause 16.4.
The parties must act in good faith in providing relevant information to the
expert in order for the expert to issue an opinion.
16.8 Any information or documents disclosed by a party under this clause 16:
•
•
must be kept confidential
may only be used to attempt to resolve the dispute.
16.9 A party to a dispute may terminate the dispute resolution process by giving
notice to each other party after it has complied with clauses 16.1 to 16.3, and
the dispute has been referred to and considered by either a mediator or an
expert in accordance with clauses 16.4 to 16.7B.
16.10 If a party breaches any of clauses 16.1 to 16.7B, the other party does not
have to comply with those clauses in relation to the dispute.
16.11 If no resolution is reached after compliance with clauses 16.1 to 16.7B, either
party may commence court proceedings. Each party to a dispute must pay its
own costs of complying with clause 16. The parties must equally pay the
costs of any mediator or expert.
Item 1 – Symbol
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Appendix 2 – Eligibility for registration as a BAS agent –
prescribed requirements in Part 1 of Schedule 2 of the
Tax Agent Services Regulations 2009
Regulation 7 of the Tax Agent Services Regulations 2009 (TASR) requires that an
individual seeking registration as a BAS agent must meet at least one of the
requirements prescribed in Part 1 of Schedule 2 of the TASR (for the purposes of
subsection 20-5(1)(b) of the Tax Agent Services Act 2009). The items in Part 1 of
Schedule 2 of the TASR are set out below.
Part 1
BAS agents
Division 1
Requirements
Accounting qualifications
101 A requirement is that:
(a) the individual has been awarded at least a Certificate IV Bookkeeping
or a Certificate IV Accounting, from:
(i) a registered training organisation; or
(ii) an equivalent institution; and
(b) has successfully completed a course in basic GST/BAS taxation
principles that is approved by the Board; and
(c) the individual has undertaken at least 1 400 hours of relevant
experience in the past 4 years.
Note:
The Board may approve a course by an approval process, an
accreditation scheme, or by other means.
Membership of professional association
(a) the individual has been awarded at least a Certificate IV Financial
Services (Bookkeeping), or a Certificate IV Financial Services
(Accounting), from:
(ii) an equivalent institution; and
(b) has successfully completed a course in basic GST/BAS taxation
principles that is approved by the Board; and
(c) the individual is a voting member of:
(i) a recognised BAS agent association; or
(ii) a recognised tax agent association; and
(d) the individual has undertaken at least 1 000 hours of relevant
experience in the past 4 years.
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Note 1: The Board may approve a course by an approval process, an
Note 2: A recognised BAS agent association is explained in regulation 4. A
recognised tax agent association is explained in regulation 5.
Division 2
Meaning of relevant experience
103 For Division 1, relevant experience means work by an individual:
(a) as a tax agent registered under the Act or a BAS agent registered
under the Act; or
(b) as a tax agent registered under Part VIIA of the Income Tax
Assessment Act 1936; or
(c) under the supervision and control of a tax agent registered under the
Act or a BAS agent registered under the Act; or
(d) under the supervision and control of a tax agent registered under the
previous regulatory regime contained in Part VIIA of the Income Tax
(e) of another kind approved by the Board;
in the course of which the individual’s work has included substantial
involvement in 1 or more of the kinds of BAS services described in
section 90-10 of the Act.
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Appendix 3: Eligibility for registration as a tax agent prescribed requirements in Part 2 of Schedule 2 of the
Tax Agent Services Regulations 2009
Regulation 8 of the Tax Agent Services Regulations 2009 (TASR) requires that an
individual seeking registration as a tax agent must meet at least one of the requirements
prescribed in Part 2 of Schedule 2 of the TASR (for the purposes of subsection 205(1)(b) of the Tax Agent Services Act 2009). The items in Part 2 of Schedule 2 of the
TASR are set out below.
Part 2
Tax agents
Division 1
Requirements
Tertiary qualifications in accountancy
(a) the individual has been awarded:
(i) a degree or a post-graduate award from an Australian tertiary
institution in the discipline of accountancy; or
(ii) a degree or award that is approved by the Board from an
equivalent institution in the discipline of accountancy; and
(b) the individual has successfully completed a course in commercial law
that is approved by the Board; and
(c) the individual has successfully completed a course in Australian
taxation law that is approved by the Board; and
(d) the individual has been engaged in the equivalent of 12 months of
full-time, relevant experience in the preceding 5 years.
Tertiary qualifications in another discipline—specialists
institution in a discipline other than accountancy that is relevant to
the tax agent services to which the application relates; or
equivalent institution in a discipline other than accountancy that is
relevant to the tax agent services to which the application relates;
and
(b) if the Board considers it relevant to the tax agent services to which the
application relates—the individual has also successfully completed as
many of the following courses as the Board considers necessary:
L\315276770.1
Page 33 of 62
(i) a course in basic accountancy principles that is approved by the
Board;
(ii) a course in commercial law that is approved by the Board;
(iii) a course in Australian taxation law that is approved by the Board;
and
(c) the individual has been engaged in the equivalent of 12 months of
full-time, relevant experience in the past 5 years.
Note:
The Board may approve a degree, award or course by an approval
process, an accreditation scheme, or by other means.
Diploma or higher award
(a) the individual has been awarded a diploma or higher award from:
(ii) an equivalent institution;
in the discipline of accountancy; and
(b) the individual has successfully completed a course in Australian
(c) the individual has been engaged in the equivalent of 2 years of full-time,
relevant experience in the preceding 5 years; and
(d) if the application is made on or after 1 March 2013, and the individual
was not previously registered under Part VIIA of the Income Tax
Assessment Act 1936, the individual has successfully completed a
course in commercial law that is approved by the Board.
Note: 1 March 2013 is 3 years after the day Part 2 of the Tax Agent
Services Act 2009 commenced.
Tertiary qualifications in law
(a) the individual:
(i) has the academic qualifications required to be an Australian legal
practitioner; and
(ii) has successfully completed a course in basic accountancy principles
(iii) has successfully completed a course in Australian taxation law that
is approved by the Board; and
(b) the individual has been engaged in the equivalent of 12 months of
full-time, relevant experience in the preceding 5 years.
Note: The Board may approve a course by an approval process, an
L\315276770.1
Page 34 of 62
Work experience
(a) each of the following applies:
(i) the individual has successfully completed a course in basic
accountancy principles that is approved by the Board;
(ii) the individual has successfully completed a course in Australian
taxation law that is approved by the Board;
(iii) if the application is made on or after 1 March 2013, and the
individual was not previously registered under Part VIIA of the
Income Tax Assessment Act 1936, the individual has successfully
completed a course in commercial law that is approved by the
Board; and
Note: 1 March 2013 is 3 years after the day Part 2 of the Tax Agent
Services Act 2009 commenced.
(b) the individual has been engaged in the equivalent of 8 years of full-time,
relevant experience in the past 10 years.
Note: The Board may approve a course by an approval process, an
(a) the individual is a voting member of a recognised tax agent association;
and
(b) the individual has been engaged in the equivalent of 8 years of full-time,
relevant experience in the preceding 10 years.
Note: A recognised tax agent association is explained in regulation 5.
Division 2
Meaning of relevant experience
207 For Division 1, relevant experience means work by an individual:
(a) as a tax agent registered under the Act; or
(b) as a tax agent registered under Part VIIA of the Income Tax
(c) under the supervision and control of a tax agent registered under the
Act; or
previous regulatory regime contained in Part VIIA of the Income Tax
(e) as an Australian legal practitioner; or
(f) of another kind approved by the Board;
L\315276770.1
Page 35 of 62
in the course of which the individual’s work has included substantial
involvement in 1 or more of the types of tax agent services described in
section 90-5 of the Act, or substantial involvement in a particular area of
taxation law to which 1 or more of those types of tax agent services relate.
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Appendix 4: Eligibility for registration as a tax (financial)
adviser - prescribed requirements in Part 3 of Schedule 2 of
the Tax Agent Services Regulations
Regulation 8A of the Tax Agent Services Regulations 2009 (TASR) requires that an
individual seeking registration as a tax (financial) adviser must meet at least one of the
requirements prescribed in Part 3 of Schedule 2 of the TASR (for the purposes of
subsection 20-5(1)(b) of the TASA). The items in Part 3 of Schedule 2 of the TASR are
set out below.
Part 3
Tax (financial) advisers
Division 1
Requirements
Tertiary qualifications
institution in a relevant discipline; or
equivalent institution in a relevant discipline; and
full-time, relevant experience in the preceding 5 years; and
(e) the individual is, or was within the preceding 90 days:
(i) a financial services licensee within the meaning of Chapter 7 of the
Corporations Act 2001; or
(ii) a representative of a financial services licensee within the meaning
of paragraph 910A(a) of the Corporations Act 2001.
Diploma or higher award
(a) the individual has been awarded a diploma or higher award from:
(ii) an equivalent institution;
in a relevant discipline; and
L\315276770.1
Page 37 of 62
full-time, relevant experience in the preceding 5 years; and
(e) the individual is, or was within the preceding 90 days:
Work experience
(a) the individual has successfully completed a course in commercial law
(b) the individual has successfully completed a course in Australian
(c) the individual has been engaged in the equivalent of 3 years of full-time,
(d) the individual is, or was within the preceding 90 days:
Note: The Board may approve a course by an approval process, an accreditation
scheme, or by other means.
(a) the individual is a voting member of a recognised tax (financial) adviser
association or a recognised tax agent association; and
(b) the individual has been engaged in the equivalent of 6 years of full-time
(c) the individual is, or was within the preceding 90 days:
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Page 38 of 62
Division 2
Definitions
305 For Division 1:
relevant discipline includes a discipline related to finance, financial
planning, commerce, economics, business, tax, accountancy, or law.
relevant experience means work by an individual:
(a) as a tax (financial) adviser registered under the Act; or
(b) as a tax agent registered under the Act, or under Part VIIA of the
Income Tax Assessment Act 1936 as in force immediately before
1 March 2010; or
(c) under the supervision and control of a tax (financial) adviser registered
under the Act; or
Act, or under Part VIIA of the Income Tax Assessment Act 1936 as in
force immediately before 1 March 2010; or
(e) of another kind approved by the Board;
that included substantial involvement in one or more of the types of tax
(financial) advice services described in section 90-15 of the Act, or
substantial involvement in a particular area of taxation law to which one or
more of those types of tax (financial) advice services relate.
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Page 39 of 62
REGISTERED TAX
PRACTITIONER
SYMBOL
Guidelines for tax and BAS agents
and tax (financial) advisers
JS 33876
Page 40 of 62
TAX PRACTITIONERS BOARD
The Tax Practitioners Board (TPB) regulates tax and BAS agents and tax
(financial) advisers to protect consumers under the Tax Agents Services
Act 2009 (TASA). The Act aims to assure the community that tax agent,
BAS and tax (financial) advice services meet appropriate standards of
professional and ethical conduct.
The TPB’s vision is to bring all registered tax practitioners together
under an effective regulatory framework for the benefit of the
Australian community.
The TPB takes consumer protection seriously and regulates registered tax
and BAS agents and tax (financial) advisers, who provide a wide range of
services to taxpayers.
LEGAL NOTICE
The copyright in these materials is
owned by the Crown in the right of
the Commonwealth of Australia, c/o the
Tax Practitioners Board (Commonwealth)
2015. All rights reserved.
Save and except for third‑party content,
all content in these materials is owned
by or licensed to the Commonwealth.
All trade marks are proprietary to the
Commonwealth. For permission to
reproduce any material, a request
in writing must be made to the
Tax Practitioners Board Legal Unit,
GPO Box 1200, Brisbane QLD 4001.
In compiling the content of these materials,
the TPB has used reasonable care and skill.
However, the Board makes no warranty
about the accuracy or completeness of any
information in these materials. No part of
these materials are intended to be advice,
whether legal or professional, and you are
advised to undertake your own research
or to seek professional advice to keep
abreast of any relevant developments in
the law that may impact on the content of
these materials. To the extent permitted
by applicable law, the Commonwealth
and the TPB, and the TPB’s employees,
agents, licensees and contractors, exclude
all liability, loss, damage, cost (including
legal costs), compensation or expense
(whether direct, indirect, or consequential),
arising out of the information contained in
these materials.
Page 41 of 62
CONTENTS
01Introduction
02
Visual requirements
03
Accessing the symbol
04Co-branding
05File formats, colour models and usage
08Examples
17
Authorised use of the symbol
18
Examples of incorrect use
19
For more information
Page 42 of 62
INTRODUCTION
Overview
Who can use the symbol – eligibility criteria
The Tax Practitioners Board (TPB) has developed a Registered
tax practitioner symbol (symbol) for use by registered tax
practitioners who have agreed to the Terms and conditions of
use. The symbol is designed to provide registered practitioners
with public recognition that they are registered, have met the
eligibility requirements and are obliged to meet appropriate
standards of professional and ethical conduct in providing tax
agent, BAS or tax (financial) advice services to clients.
Registered tax agents, BAS agents and tax (financial)
advisers who meet the following eligibility criteria are
permitted to use the registered tax practitioner symbol
under a licence from the TPB:
• you are registered with the TPB as a tax agent or BAS
agent or a tax (financial) adviser, have met all of the
relevant requirements in section 20-5 of the TASA in
relation to the grant of your registration and have been
notified of the Board’s decision to grant your registration
under section 20-30 of the TASA. This excludes entities
that are currently registered, or taken to be registered, as
a tax (financial) adviser by virtue of Items 49 and 50 of the
Tax Laws Amendment (2013 Measures No. 3) Act 2013.
• you have agreed to the symbol’s Terms and conditions
of use, and abide by them, including the requirement to
follow the certified trade mark rules relating to the symbol
• you are not a registered practitioner whose licence to use
the symbol has been cancelled by the TPB.
All registered tax practitioners who meet the eligibility criteria
are permitted to use the symbol under a licence granted to
the agent by the TPB. These tax practitioners may use the
symbol to advertise their tax agent, BAS or tax (financial)
advice services, thereby promoting confidence among
consumers.
Registered tax practitioners who meet the eligibility criteria
must use the symbol in conjunction with their registration
number. This enables people using the services of tax
agents, BAS agents or tax (financial) advisers to refer to the
TPB’s Register of registered and deregistered tax agents
and BAS agents and tax (financial) advisers (TPB Register)
to verify that their tax practitioner:
• is registered for the services offered
• is not suspended or deregistered
• has not had sanctions imposed on them by the TPB.
The licence is granted at the absolute discretion of the TPB
and may be cancelled by the TPB where, for example, a tax
practitioner does not comply with the Terms and conditions
of use. For further details, refer to tpb.gov.au for the Terms
and conditions of use.
The symbol is registered as a certified trade mark, providing
authenticity to it and ensuring that the TPB has registered
rights in it.
Registered tax practitioners who use the symbol are
required to comply with the Terms and conditions of use
and the Certified trade mark rules. The TPB recommends
that these are read in conjunction with these guidelines.
These guidelines explain and demonstrate the ways you,
as a registered tax practitioner, may use the symbol, once
you have agreed to the Terms and conditions of use.
The guidelines, the Terms and conditions of use, and the
Certified trade mark rules ensure consistent and professional
use of the symbol to build and maintain its integrity.
Refer to the TPB’s website at tpb.gov.au for access to the:
• TPB Register
• Terms and conditions of use
• Certified trade mark rules.
Page 43 of 62
1
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Page 44 of 62
R
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ACCESSING THE SYMBOL
To access the Registered tax practitioner symbol, registered
tax practitioners need to firstly read and agree to the
Terms and conditions of use and request that we create
the symbol using the Registered tax practitioners symbol
request form.
The symbol may be accessed by following the instructions
on the Board’s website at tpb.gov.au
After you have agreed to the Terms and conditions
of use and submitted the form you will receive a message
advising that:
• your symbol is being created
• when the symbol is available, you will receive an
email with instructions on how it can be downloaded.
We offer the symbol in a number of file formats. We explain
the various formats in detail, see page 5.
Page 45 of 62
3
Our preference is for the symbol to be positioned to the
right of your practice logo with the bottom edges aligned,
as shown in the example below.
TA X P R A
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Page 46 of 62
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1
FILE FORMATS, COLOUR MODELS AND USAGE
Types of files we supply
We supply the Registered tax practitioner symbol in file
types to suit general office users, professional designers and
publishers.
You can download the symbol in EPS, JPG and PNG file
formats. All are compatible with both PC and Macintosh
platforms.
We offer colour, and black and white versions of the symbol.
The colour version should be used wherever possible.
You should only ever use an original, unaltered file
downloaded from our website. Do not attempt to redesign
or amend the symbol.
File format definitions
Vector graphics (EPS)
For printed material, print advertisements, brochures
and billboards, where high resolution and large logo
size are crucial. EPS is the most widely accepted vector,
or line based format. Special design software is usually
required to be able to use EPS files. Any publisher or
designer should have the required software.
Raster graphics (JPG and PNG)
A raster image is a photograph or picture made up
of pixels. Raster files are suitable for emailing, placing
in Word documents and for web use.
JPG – Usually suitable for many applications including printed
materials, provided there is an appropriate resolution for the
purpose. It can also be used for lower resolution internet and
web graphics and on computer presentations in the RGB
format. See Colour models description on page 6.
PNG – Perfect for internet and web graphics, or for use in
presentations for display on a computer screen. PNG images
have the option of assigning a transparent background, which
allows the image to float over other graphic backgrounds.
PNG format is not suitable for print use.
Page 47 of 62
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BOARD
ISTERE
R
R
BOARD
EG
PNG
IONER
IT
CT
R
S
R
S
R
IT
CT
Tax agent
12345678
S
D
ITIONER
CT
R
EG
ISTERE
S
E
R
Tax agent
BAS agent
12345678
12345678
BOARD
ISTERE
ITIONER
BASC Tagent
12345678
D
S
ED
D
BAS agent
12345678
Tax agent
12345678
BOARD
Tax (financial)
adviser
EG
ISTER
12345678
R
EG
ISTERE
IONER
S
ISTERE
BOARD
BOARD
EG
R
IONER
EG
D
S
ITIONER
IT
CT
ISTERE
BOARD
D
IT
CT
EG
JPG
S
Tax agent
12345678
S
R
CT
R
ITIONER
BOARD
R
CT
D
GIS ERE
T adviser
Tax (financial)
12345678
R
Tax agent
12345678
R
E
ED
STER
Tax (financial)G Iadviser
12345678
S
ISTERE
CT
For web/screen
use only.
IONER
BOARD
D
BAS agent
12345678
D
ITIONER
S
ISTERE
CT
ITIONER
Tax agent
CT
12345678
D
Tax (financial) adviserR E G
ISTERE
12345678
BOARD
tpb_registered_adviser_Inline_rgb
S
EG
BOARD
ISTERE
BOARD
R
EG
D
S
tpb_registered_tax_Inline_rgb
IT
CT
R
RGB
EG
ISTERE
ITIONER
BOARD
R
tpb_registered_bas_Inline_rgb
CT
ITIONER
S
tpb_registered_adviser_rgb
EG
CT
BOARD
ISTER
R R
D D
E GE
I GS ITSETREER E
12345678
BOARD
ED
I O Nagent
ER
I T I O TNIETTax
C R
CT
S
BAS agent
12345678
12345678
EG
R
S
R
I OENR E R
I T II OT N
CTCT
ITIONER
ITIONER
CT
BOARD
ISTE
D
RE
Tax agent
Tax agent
12345678
ISTERE
D
EG
D
BAS agent
12345678
BOARD
S BOARD
S
Tax agent
12345678
EG
CT
E
I T I O GN EI SR T E R E
EG
ISTERE
S
ITIONER
ITIONER
S
R
tpb_registered_tax_rgb
CT
R
EG
ITIONER
ITIONER
BOARD
R
CT
ITIONER
EPS
CT
CT
CT
Tax agent
12345678
S
D
BOARD
ISTERE
Tax agent
12345678
CT
BOARD
EG
BAS agent
12345678
Tax agent
12345678
tpb_registered_bas_rgb
R
D
ISTERE
S
BOARD
R
D
EG
S
BAS agent
12345678
R
ITIONER
CT
ITIONER
CT
R
D
ISTERE
Tax agent
12345678
BOARD
D
ITIONER
EG
S
Tax agent
12345678
BOARD
R
ISTERE
CT
S
R
ITIONER
S
ISTER
ED
EG
BOARD
BAS agent
12345678
EG
ISTERE
S
ISTER
R
ED
R
ITIONER
BOARD
EG
ITIONER
EG
BOARD
R
CT
S
ISTER
Tax agent
12345678
ED
ITIONER
BOARD
EG
CT
S
BOARD
R
ITIONER
S
tpb_registered_adviser_Inline_cmyk
CT
Tax agent
12345678
D
ISTERE
Sample
S
tpb_registered_tax_Inline_cmyk
CT
CT
BOARD
D
R
tpb_registered_bas_Inline_cmyk
EG
S
ISTERE
Tax agent
12345678
For four‑colour
process or digital
printing.
CMYK
R
BOARD
ITIONER
BOARD
EG
tpb_registered_tax_cmyk
Tax agent
12345678
D
S
R
CT
ISTERE
File format
(MAC + PC)
Use
tpb_registered_bas_cmyk
tpb_registered_adviser_cmyk
EG
ITIONER
CT
S
Colour
BOARD
File name
ITIONER
S
R
CT
S
7
EG
ISTERE
IS
D
EXAMPLES
The following examples show recommended uses
of the symbol with your practice stationery.
Example of letterhead
Size: 210mm x 297mm
Symbol size: Minimum 18mm width
YOUR LOGO
Headoffice: PO BOX 000, Town/City 0000, or 2 Road name Suburb Town/City 0000
Phone: 9200 4300
Email: [email protected]
Fax: 9200 4301
web: www.company.com
Date
Name Surname
Position
Address 1
Address 2
Dear Sir/Madam
Eles quaepernam, sit magnia sendam vid ma vel eum faccate possitatem nectatur, inctibeatur, odit
officidem fugitis sandi in prorerum autemosam int.
Ficae paribea rchilicium quamus es quatur? Qui odis eium necearit eaque mod quo tem aliquam uscitas
alique coneseque pa corem ea sunt re vit mo exerspe rsperum harcit laborrorum alictaquia doloritatur
suntotate la cum voluptas non precusciet rem aliquae cepernatem qui doluptio. Sime eicae sita ent est,
sentibusdae coreser umquae omnimin ctotat.
Non pos evelite vellis am, eumenih illaccus quo omnis ut fugia parum reria quiat ex excepelictat ea dolest
ut labora doluptatium fuga. Simi, offic toria dolupicab istis es delibusae nobis aliam, nonsequi ut quam,
tem ducid expel eos eles solleni minvell ibusda de sin consequunt.
Ullaccusam eturion nobitae velibus nate sit dolorio nsequis cimaxime paribus.
Ficius consequo verum sequatio cus, conesserum asin corum etus, earum ipsus es dolorum voluptatius
eost, aperum es sinctur repelest, conemporum reris doluptat eum fuga. Ur maios eumquat iberumq
uatendit exeruntiam eos nime doluptu sandeni entiis adis a veliasperum.
As everior eperem reperum faccupita voloreped qui ut omnis ex eveles ad eiciento id que cum quid
quibeaqui di volupta tquodit emposa volorro eatemodiae.
Yours sincerely,
D
EG
ISTERE
TA X P R A
TA X P R A
R
R
D
CT
ITIONER
BOARD
ISTERE
ITIONER
S
EG
CT
BOARD
R
Tax agent
12345678
S
D
ITIONER
BOARD
ISTERE
CT
S
EG
Tax agent
12345678
TA X P R A
ITIONER
BOARD
R
CT
S
TA X P R A
Your name
Your position
EG
ISTERE
D
Tax agent
12345678
Tax agent
12345678
Minimum size 1
TA X P RA
Cuda illorruptio te nonseque nimolut optatur. ABN: XXX000 XX000
ISTERE
D
EG
ISTERE
D
BAS agent
12345678
TA X P R A
TA X P R A
TA X P R A
R
ITIONER
R
CT
ITIONER
BOARD
EG
CT
Page 50 of 62
EG
ISTERE
EG
ITION
ISTE
Tax age
123456
S
R
BAS agent
12345678
BOARD
D
ITIONER
S
ISTERE
CT
BOARD
EG
BAS agent
12345678
S
R
ITIONER
BOARD
8
CT
S
TA X P R A
R
CT
D
BAS agent
12345678
EXAMPLES OF ALTERNATIVE LETTERHEADS
Example 1
Example 2
Headoffice:
PO BOX 000,
Town/City 0000
Headoffice:
PO BOX 000,
Town/City 0000
Name Surname
Position
Address 1
Address 2
2 Road name
Suburb Town/City 0000
Phone: 9200 4300
Fax: 9200 4301
Dear Sir/Madam
Eles quaepernam, sit magnia sendam vid ma vel eum faccate
possitatem nectatur, inctibeatur, odit officidem fugitis sandi in
prorerum autemosam int.
Ficae paribea rchilicium quamus es quatur? Qui odis eium necearit
eaque mod quo tem aliquam uscitas alique coneseque pa corem ea
sunt re vit mo exerspe rsperum harcit laborrorum alictaquia doloritatur
suntotate la cum voluptas non precusciet rem aliquae cepernatem
qui doluptio. Sime eicae sita ent est, sentibusdae coreser umquae
omnimin ctotat.
Ficae paribea rchilicium quamus es quatur? Qui odis eium necearit
eaque mod quo tem aliquam uscitas alique coneseque pa corem ea
sunt re vit mo exerspe rsperum harcit laborrorum alictaquia doloritatur
suntotate la cum voluptas non precusciet rem aliquae cepernatem
qui doluptio. Sime eicae sita ent est, sentibusdae coreser umquae
omnimin ctotat.
Non pos evelite vellis am, eumenih illaccus quo omnis ut fugia parum
reria quiat ex excepelictat ea dolest ut labora doluptatium fuga. Simi,
offic toria dolupicab istis es delibusae nobis aliam, nonsequi ut quam,
Ullaccusam eturion nobitae velibus nate sit dolorio nsequis cimaxime
paribus.
paribus.
Ficius consequo verum sequatio cus, conesserum asin corum
etus, earum ipsus es dolorum voluptatius eost, aperum es sinctur
repelest, conemporum reris doluptat eum fuga. Ur maios eumquat
iberumq uatendit exeruntiam eos nime doluptu sandeni entiis adis
a veliasperum.
Ficius consequo verum sequatio cus, conesserum asin corum
etus, earum ipsus es dolorum voluptatius eost, aperum es sinctur
repelest, conemporum reris doluptat eum fuga. Ur maios eumquat
iberumq uatendit exeruntiam eos nime doluptu sandeni entiis adis
a veliasperum.
As everior eperem reperum faccupita voloreped qui ut omnis ex
eveles ad eiciento id que cum quid quibeaqui di volupta tquodit
emposa volorro eatemodiae.
As everior eperem reperum faccupita voloreped qui ut omnis ex
eveles ad eiciento id que cum quid quibeaqui di volupta tquodit
emposa volorro eatemodiae.
TA X P R A
TA X P R A
TA X P R A
BAS agent
12345678
R
D
EG
D
ISTERE
TA X P RA
TA X P R A
TA X P R A
TA X P R A
R
EG
ISTER
12345678
ED
TA X P R A
TA X P R A
ITIONER
R
CT
ITIONER
EG
ISTER
12345678
Headoffice:
PO BOX 000,
Town/City 0000
2 Road name
YOUR LOGO
R
ED
CT
EG
EG
ITIONER
ED
ISTER
Phone: 9200 4300
adviser
Fax: 9200 4301Tax (financial)
12345678
ISTERE
D
Tax agent
12345678
ITIONER
D
ISTERE
BAS agent
12345678
TA X P R A
TA X P RA
TA X P R A
TA X P R A
TA X P RA
TA X P R A
TA X P R A
TA X P R A
TA X P R A
TA X P R A
TA X P R A
ISTERE
EG
R
CT
ITIONER
BOARD
TA X P R A
EG
CT
ITIONER
BOARD
R
ITIONER
CT
S
TA X P R A
S
TA X P R A
D
ISTERE
BOARD
D
CT
12345678
Phone: 9200 4300
Fax: 9200 4301
ITIONER
S
BAS agent
12345678
D
CT
BOARD
R
YOUR LOGO
2 Road name Suburb Town/City 0000
ISTERE
ITIONER
Example 4
ITIONER
ISTERE
CT
EG
Tax agent
12345678
S
EG
EG
CT
BOARD
Headoffice:
PO BOX 000, Town/City 0000
R
D
ITIONER
S
ISTERE
CT
BOARD
EG
12345678
R
BAS agent
12345678
BOARD
R
D
CT
D
ISTERE
R
R
S
ISTERE
ITIONER
BOARD
EG
12345678
CT
S
R
D
BOARD
ISTERE
ITIONER
S
BOARD
EG
12345678
CT
ITIONER
Tax agent
12345678
S
ITIONER
S
R
CT
CT
EG
D
D
BAS agent
12345678
R
BOARD
Example 3
ISTERE
Tax agent
12345678
D
S
BAS agent
12345678
EG
ISTERE
BOARD
R
D
ITIONER
S
ISTERE
ISTERE
BOARD
EG
EG
S
R
R
D
BOARD
BAS agent
12345678
D
CT
EG
Tax agent
12345678
Tax agent
12345678
ITIONER
R
ITIONER
BOARD
ISTERE
CT
ISTERE
CT
S
EG
ITIONER
BOARD
R
CT
S
BAS agent
12345678
D
BOARD
ISTERE
ITIONER
S
BOARD
EG
CT
EG
Tax agent
12345678
D
S
ITIONER
S
R
CT
ITIONER
BOARD
R
ISTERE
S
CT
ITIONER
BOARD
Your name
Your position
CT
EG
S
R
BOARD
Yours sincerely,
D
S
ISTERE
Tax agent
12345678
Tax agent
12345678
YOUR LOGO
EG
BOARD
R
D
S
ISTERE
ITIONER
BOARD
Your name
Your position
EG
CT
S
R
D
ITIONER
BOARD
ISTERE
CT
S
EG
Tax agent
12345678
BOARD
R
D
ITIONER
S
ISTERE
CT
BOARD
EG
Tax agent
12345678
S
TA X P R A
ITIONER
BOARD
R
CT
S
Yours sincerely,
TA X P R A
Dear Sir/Madam
TA X P R A
Name Surname
Position
Address 1
Address 2
YOUR LOGO
Date
Phone: 9200 4300
Fax: 9200 4301
TA X P R A
2 Road name
Date
EG
ISTERE
D
12345678
Date
Date
Name Surname
Position
Address 1
Address 2
Name Surname
Position
Address 1
Address 2
Dear Sir/Madam
Eles quaepernam, sit magnia sendam vid ma vel eum faccate possitatem nectatur,
inctibeatur, odit officidem fugitis sandi in prorerum autemosam int.
Dear Sir/Madam
Ficae paribea rchilicium quamus es quatur? Qui odis eium necearit eaque mod quo tem
aliquam uscitas alique coneseque pa corem ea sunt re vit mo exerspe rsperum harcit
laborrorum alictaquia doloritatur suntotate la cum voluptas non precusciet rem aliquae
cepernatem qui doluptio. Sime eicae sita ent est, sentibusdae coreser umquae omnimin
ctotat.
Eles quaepernam, sit magnia sendam vid ma vel eum faccate possitatem nectatur, inctibeatur,
odit officidem fugitis sandi in prorerum autemosam int.
Ficae paribea rchilicium quamus es quatur? Qui odis eium necearit eaque mod quo tem
aliquam uscitas alique coneseque pa corem ea sunt re vit mo exerspe rsperum harcit
laborrorum alictaquia doloritatur suntotate la cum voluptas non precusciet rem aliquae
cepernatem qui doluptio. Sime eicae sita ent est, sentibusdae coreser umquae omnimin
ctotat.
Non pos evelite vellis am, eumenih illaccus quo omnis ut fugia parum reria quiat ex
excepelictat ea dolest ut labora doluptatium fuga. Simi, offic toria dolupicab istis es
delibusae nobis aliam, nonsequi ut quam, tem ducid expel eos eles solleni minvell ibusda
de sin consequunt.
Ficius consequo verum sequatio cus, conesserum asin corum etus, earum ipsus es dolorum
voluptatius eost, aperum es sinctur repelest, conemporum reris doluptat eum fuga. Ur maios
eumquat iberumq uatendit exeruntiam eos nime doluptu sandeni entiis adis a veliasperum.
Ficius consequo verum sequatio cus, conesserum asin corum etus, earum ipsus es
dolorum voluptatius eost, aperum es sinctur repelest, conemporum reris doluptat eum
fuga. Ur maios eumquat iberumq uatendit exeruntiam eos nime doluptu sandeni entiis adis
a veliasperum.
As everior eperem reperum faccupita voloreped qui ut omnis ex eveles ad eiciento id que cum
quid quibeaqui di volupta tquodit emposa volorro eatemodiae.
Yours sincerely,
As everior eperem reperum faccupita voloreped qui ut omnis ex eveles ad eiciento id que
cum quid quibeaqui di volupta tquodit emposa volorro eatemodiae.
TA X P R A
TA X P R A
TA X P R A
ITIONER
ISTERE
D
Tax agent
12345678
TA X P RA
D
R
R
EG
ISTERE
D
BAS agent
12345678
R
CT
ITIONER
EG
ISTERE
D
BAS agent
12345678
Page 51 of 62
R
CT
ITIONER
EG
ISTERE
D
BAS agent
12345678
TA X P R A
ITIONER
TA X P R A
CT
TA X P R A
TA X P RA
TA X P R A
TA X P R A
CT
EG
R
CT
ITIONER
EG
ISTERE
D
BAS agent
12345678
9
CT
ITIONER
BOARD
TA X P R A
R
S
TA X P R A
D
BOARD
D
ISTERE
S
ISTERE
ITIONER
BOARD
EG
BAS agent
12345678
CT
EG
S
R
ITIONER
R
BOARD
D
ISTE
Tax agent
12345678
D
RE
S
ISTERE
ITIONER
BOARD
EG
BAS agent
12345678
CT
EG
S
R
ISTERE
R
Tax agent
12345678
BOARD
BAS agent
12345678
EG
ISTE
Tax agent
12345678
D
RE
S
D
R
ITIONER
BOARD
ISTERE
D
ITIONER
Tax agent
12345678
BOARD
EG
CT
ISTERE
CT
EG
Tax agent
12345678
S
R
ITIONER
BOARD
BAS agent
12345678
CT
S
D
BOARD
ISTERE
ITIONER
S
BOARD
EG
CT
EG
CT
R
S
ITIONER
S
R
CT
ITIONER
BOARD
R
CT
S
Your name
Minimum size 18mmYour
wide
position Minimum size 30mm wide
BOARD
Tax agent
12345678
Tax agent
12345678
Yours sincerely,
S
D
BOARD
ISTERE
TA X P R A
ITIONER
TA X P R A
CT
EG
S
R
BOARD
ISTER
ED
TA X P RA
ITIONER
TA X P R A
CT
EG
S
R
BOARD
ISTER
Tax agent
12345678
ED
TA X P R A
ITIONER
S
CT
EG
BOARD
R
S
ISTER
Tax agent
12345678
ED
TA X P R A
ITIONER
BOARD
EG
S
CT
BOARD
R
S
TA X P R A
Your name
Your position
EG
ISTERE
Tax agent
12345678
D
EXAMPLES OF ‘WITH COMPLIMENTS’ SLIPS
‘With compliments’ slip
Size: 210mm x 90mm
Example 1
Example 2
With Compliments
With Compliments
YOUR LOGO
ISTE
ITIONER
ISTE
BAS agent
12345678
R
D
RE
ISTERE
D
R
ITIONER
EG
12345678
R
D
ISTERE
EG
ISTERE
D
TA X P R A
12345678
TA X P RA
EG
ISTER
R
CT
EG
ITIONER
ISTER
ED
TA X P R A
TA X P R A
Tax agent
12345678
ED
R
Tax agent
12345678
CT
EG
ITIONER
ISTERE
D
Tax agent
12345678
Minimu
D
R
IONER
ISTERE
BAS agent
12345678
D
R
CT
EG
ITIONER
ISTERE
BAS agent
12345678
D
ITIONER
ISTERE
D
R
CT
EG
ITIONER
ISTERE
D
CT
EG
ITIONER
ISTERE
D
12345678
R
CT
EG
ITIONER
ISTERE
D
12345678
Page 52 of 62
R
CT
ITIONER
BOARD
R
S
12345678
BOARD
D
BOARD
BOARD
ISTERE
BAS agent
12345678
TA X P R A
ITIONER
S
CT
EG
S
12345678
TA X P R A
ISTER
CT
EG
BAS agent
12345678
ED
TA X P R A
EG
R
TA X P R A
ITIONER
TA X P R A
CT
EG
BOARD
IT
CT
TA X P R A
ISTERE
TA X P R A
EG
TA X P R A
TA X P R A
ISTER
ITIONER
S
TA X P R A
EG
CT
BOARD
TA X P R A
TA X P R A
TA X P R A
ITIONER
D
R
10
D
CT
BOARD
Tax agent
12345678
R
S
TA X P R A
ISTERE
R
S
TA X P R A
EG
BOARD
ISTERE
Tax agent
12345678
ED
BOARD
TA X P R A
ITIONER
S
EG
ITIONER
S
12345678
R
CT
12345678
ITIONER
BAS agent
12345678
R
D
R
S
ISTER
ED
ISTERE
ITIONER
BOARD
EG
R
CT
EG
CT
BOARD
R
R
IONER
C
Phone: 9200 4300
Fax: 9200 4301
Tax agent
S
2 Road nameMinimum size 18mm wide
S
12345678
D
Headoffice:
PO BOX 000,
Town/City 0000
TA X P R A
D
TA X P R A
ISTERE
BOARD
ISTER
ED
CT
TA X P R A
CT
BOARD
EG
ISTERE
BAS agent
12345678
S
R
ITIONER
ITIONER
TA X P RA
TA X P R A
TA X P R A
TA X P R A
TA X P R A
CT
EG
IONER
BOARD
12345678
IT
CT
S
ISTER
ED
IONER
BOARD
BOARD
EG
IT
CT
S
S
R
IONER
CT
EG
BOARD
EG
12345678
TA X P R A
ITIONER
TA X P R A
CT
S
D
D
S
R
ITIONER
ISTERE
ISTE
R
D
RE
12345678
BOARD
EG
ITIONER
EG
BOARD
R
S
R
CT
TA X P R A
CT
EG
S
D
Tax agent
12345678
BAS agent
12345678
IT
CT
TA X P R A
TA X P R A
TA X P R A
TA X P R A
R
D
RE
TA X P R A
BAS agent
12345678
TA X P R A
TA X P R A
ITIONER
BAS agent
12345678
TA X P R A
TA X P R A
CT
EG
Example 6
ISTERE
BOARD
D
ISTERE
Tax agent
12345678
R
S
ISTERE
EG
Tax agent
12345678
BOARD
EG
CT
R
D
ITIONER
S
R
BAS agent
12345678
ISTERE
CT
D
BOARD
D
EG
Tax agent
12345678
S
ISTERE
ITIONER
YOUR LOGO
ITIONER
BOARD
D
TA X P R A
TA X P R A
TA X P R A
TA X P R A
TA X P R A
TA X P R A
TA X P RA
TA X P R A
TA X P RA
TA X P R A
TA X P R A
TA X P R A
TA X P R A
ISTERE
BOARD
CT
EG
S
ISTERE
TA X P R A
TA X P R A
TA X P R A
TA X P R A
TA X P R A
TA X P RA
TA X P R A
TA X P R A
TA X P R A
TA X P R A
TA X P R A
TA X P RA
TA X P R A
TA X P R A
TA X P R A
TA X P R A
TA X P R A
TA X P R A
TA X P R A
TA X P R A
TA X P R A
R
D
ISTERE
CT
BOARD
TA X P R A
EG
Tax agent
12345678
ITIONER
BOARD
R
ITIONER
BOARD
BOARD
EG
D
S
TA X P R A
R
ITIONER
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EXAMPLES OF BUSINESS CARDS
Standard business card
Size: 90mm x 55mm
Example 1
Example 2
TA X P R A
TA X P R A
TA X P RA
TA X P R A
TA X P R A
TA X P R A
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Page 53 of 62
CT
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Tax age
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Phone: 9200 4300
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11
EXAMPLES OF ENVELOPE
Standard DL envelope
Size: 220mm x 110mm
Your company name
2 Road name Suburb Town City 0000
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TA X P R A
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Page 54 of 62
EXAMPLES OF FAX COVER SHEETS
Standard fax cover sheet
Size: 210mm x 297mm
Example 1
Example 2
Headoffice:
YOUR LOGO
Phone: 9200 4300 Fax: 9200 4301
YOUR LOGO
Headoffice:
PO BOX 000,
Town/City 0000
2 Road name
Phone: 9200 4300
Fax: 9200 4301
Date:
01 March 2012
Fax number:
(02) 6211 1234
Attention:
First Lastname
Company:
The company name
Total pages:
4
Date:
01 March 2012
Fax number:
(02) 6211 1234
Attention:
First Lastname
Company:
The company name
Total pages:
4
Dear Sir/Madam
Dear Sir/Madam
Non pos evelite vellis am, eumenih illaccus quo omnis ut fugia parum reria quiat ex excepelictat
ea dolest ut labora doluptatium fuga. Simi, offic toria dolupicab istis es delibusae nobis aliam,
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Yours sincerely,
Your name
Your position
Yours sincerely,
TA X P R A
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Headoffice:
Phone: 9200 4300
Date:
01 March 2012
Fax number:
(02) 6211 1234
Attention:
First Lastname
Company:
The company name
Total pages:
4
Fax: 9200 4301
Dear Sir/Madam
Dear Sir/Madam
Yours sincerely,
paribus.
Your name
Your position
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R
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Page 55 of 62
D
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Total pages:
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01 March 2012
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Phone: 9200 4300
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EG
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EXAMPLES OF RECRUITMENT ADVERTISEMENTS
Various size of advertisements
Symbol size: Minimum 22mm width for web media
Full colour example
Full colour example
YOUR LOGO
YOUR LOGO
Job Title
Sub headling
Job Title
Sub headling
•Pos evelite vellis am.
•Eumenih illaccus quo.
•Omnis ut fugia parum reria.
•Quiat ex excepelictat ea dolest.
•Ut labora doluptatium fuga.
•Sin consequunt.
•Sin consequunt.
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es delibusae nobis aliam, nonsequi ut quam, tem ducid expel eos
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paribus.
Please contact Director on (02) 6211 1234 or email [email protected]
EG
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Page 56 of 62
D
TA X P R A
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TA X P R A
TA X P R A
R
ITIONER
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12345678
ITIONER
TA X P RA
EG
TA X P R A
TA X P R A
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TA X P R A
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CT
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ITIONER
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Tax agent
12345678
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YOUR LOGO
ISTERE
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Tax agent
12345678
CT
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ISTERE
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R
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ITIONER
S
S
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S
CT
Please contact Director on (02) 6211 1234 or email director@
thecompany.com.au
EG
CT
S
Please contact Director on (02) 6211 1234 or email [email protected]
Ullaccusam eturion nobitae velibus nate sit dolorio nsequis
cimaxime paribus.
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Ea dolest ut labora doluptatium fuga. Simi, offic toria
dolupicab istis es delibusae nobis aliam, nonsequi ut quam,
tem ducid expel eos eles solleni minvell ibusda de sin.
Tax agent
12345678
ISTERE
Ea dolest ut labora doluptatium fuga. Simi, offic toria dolupicab istis es delibusae nobis aliam, nonsequi ut
quam, tem ducid expel eos eles solleni minvell ibusda de sin.
Non pos evelite vellis am, eumenih illaccus quo omnis ut
fugia parum reria quiat ex excepelictat ea dolest ut labora
doluptatium fuga. Simi, offic toria dolupicab istis es delibusae
nobis aliam, nonsequi ut quam, tem ducid expel eos eles
solleni minvell ibusda de sin consequunt.
CT
ISTE
Tax age
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IONER
Non pos evelite vellis am, eumenih illaccus quo omnis ut fugia parum reria quiat ex excepelictat ea dolest
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ducid expel eos eles solleni minvell ibusda de sin consequunt.
•Sin consequunt.
Tax agent
12345678
EG
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BAS agent
12345678
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IT
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•Sin consequunt.
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Tax agent
12345678
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Revised white example
D
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12345678
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12345678
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Black and white (greyscale) example
IO
TIT NER
EG
ISTERE
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IT
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TA X P RA
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Tax agent
12345678
BOARD
D
ITIONER
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Tax agent
12345678
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Tax agent
12345678
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Tax agent
12345678
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CT
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TA X P R A
Please contact Director on (02) 6211 1234 or email director@
thecompany.com.au
EG
ISTERE
D
BAS agent
12345678
D
EXAMPLES OF WEBSITES
Various layout of websites
Symbol size: Minimum 22mm width for web media
Example 2
ITIONER
D
ITIONER
R
D
Tax agent
12345678
Tax agent
12345678
CT
EG
ISTERE
Tax agent
12345678
D
R
D
Example 4
12345678
ED
R
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EG
ISTER
ED
ITIONER
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EG
ISTERE
D
ISTERE
D
12345678
TA X P R A
ITIONER
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TA X P R A
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ISTERE
D
12345678
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CT
EG
ITIONER
ISTERE
Tax agent
12345678
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Tax agent
12345678
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EG
ISTERE
D
BAS agent
12345678
TA X P R A
TA X P R A
TA X P R A
TA X P R A
TA X P R A
CT
EG
D
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ISTERE
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12345678
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12345678
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Page 57 of 62
CT
ISTERE
S
Tax agent
12345678
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TA X P R A
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BAS agent
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ISTERE
12345678
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CT
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Tax (financial) adviser BAS agent
12345678
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Example 3
R
D
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TA X P R A
ISTERE
TA X P R A
TA X P R A
TA X P R A
TA X P R A
TA X P R A
EG
CT
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12345678
ITIONER
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BASC agent
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12345678
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ISTERE
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CT
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TA X P R A
BAS agent
12345678
CT
TA X P RA
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BOARD
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ITIONER
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TA X P R A
TA X P R A
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TA X P R A
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ED
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ITIONER
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CT
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ISTER
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ED
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BAS agent
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CT
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Tax agent
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CT
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ISTER
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TA X P RA
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EG
S
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TA X P R A
ISTERE
Tax agent
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Tax agent
12345678
Tax agent
12345678
TA X P RA
TA X P R A
TA X P R A
CT
EG
BOARD
ISTER
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D
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EG
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12345678
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12345678
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BOARD
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12345678
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S
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TA X P R A
ITIONER
BOARD
EG
S
CT
BOARD
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S
TA X P R A
Example 1
EG
ISTERE
D
Tax (financial) advis
12345678
EXAMPLES OF WINDOW SIGNAGES
Window signages
Please check signage print specification with the print company
Symbol size: Minimum 18mm width for print media
TA X P RA
EG
ISTERE
D
TA X P R A
TA X P R A
TA X P R A
R
CT
ITIONER
EG
ISTERE
D
12345678
ITIONER
EG
ISTERE
D
Tax agent
12345678
EG
ISTERE
D
EG
ISTERE
D
TA X P R A
12345678
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CT
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D
TA X P R A
ISTERE
Tax agent
12345678
D
Tax agent
12345678
ITIONER
EG
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12345678
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ISTERE
EG
R
CT
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TA X P R A
ITIONER
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S
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TA X P R A
TA X P R A
TA X P R A
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CT
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CT
S
ISTERE
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EG
YOUR LOGO
ITIONER
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12345678
CT
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TA X P RA
TA X P RA
TA X P R A
CT
EG
ISTERE
D
12345678
Page 58 of 62
TA X P RA
TA X P R A
TA X P R A
TA X P R A
TA X P R A
TA X P R A
TA X P R A
TA X P R A
TA X P R A
TA X P R A
TA X P R A
TA X P R A
TA X P R A
TA X P R A
ITIONER
S
TA X P R A
TA X P RA
TA X P RA
D
S
TA X P R A
TA X P R A
TA X P R A
TA X P R A
TA X P R A
TA X P R A
TA X P R A
TA X P R A
TA X P R A
ISTERE
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16
D
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12345678
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CT
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Minimum size
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Example 4
S
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Example 3
CT
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YOUR LOGO
EG
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S
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S
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CT
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12345678
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12345678
TA X P R A
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Example 2
S
TA X P R A
Example 1
EG
ISTERE
D
AUTHORISED USE OF THE SYMBOL
The Registered tax practitioner symbol may only be used:
When the symbol must not be used
• by registered tax practitioners who have agreed to and
The Registered tax practitioner symbol must not be used
where an entity:
• is not registered with the TPB
• does not apply to renew their tax or BAS agent or tax
(financial) adviser registration within the required timeframe
in the TASA
• submits an application for renewal of their registration
and the TPB rejects the renewal application
• surrenders their registration
• has died
• goes into external administration or is wound up
(where the entity is a company)
• is suspended or terminated as a registered tax practitioner
by the TPB
• has been directed by the TPB to refrain from using
the symbol.
abide by the Terms and conditions of use for the symbol,
including a requirement to comply with the Registered tax
practitioner symbol guidelines
• by a registered tax practitioner whose licence to use the
symbol has not been cancelled by the TPB
• if it is accompanied by the tax practitioner’s registration
number
• in accordance with any directions the TPB may publish
from time to time on its website (tpb.gov.au).
Where a registered tax practitioner partnership contracts
with another entity to provide a tax agent or BAS service
or tax (financial) advice, they must use the partnership’s
registration number in conjunction with the symbol, not the
registration number of any registered tax practitioner partner
associated with the partnership.
Where a registered tax practitioner company contracts with
another entity to provide a tax agent or BAS service or tax
(financial) advice, they must use the company’s registration
number in conjunction with the symbol, not the registration
number of any other registered tax practitioner associated
with the company.
Restrictions using the symbol
The registered tax practitioner symbol must not be used
inappropriately. Some examples of inappropriate use
are using it:
• in a manner that breaches the Terms and conditions
of use, including a requirement to comply with the
Registered tax practitioner symbol guidelines
• in a manner that breaches any directions from the
TPB about its use
• without a tax practitioner’s registration number
• without any connection to the provision of tax agent
or BAS or tax (financial) advice services by, or on behalf
of, a registered tax practitioner
• without the name of the registered tax practitioner on
written materials
• in a misleading or deceptive manner, or in any way that
is illegal
• in a manner that infringes the TPB’s intellectual property
and other rights in the symbol –for example, the TPB’s
registered rights in relation to the symbol as a certified
trade mark
• in a way that is likely to damage the reputation of the
symbol or the TPB
• in a manner that makes improper or undesirable
associations with the symbol – for example, it must not
be displayed on gambling or adult entertainment websites.
If a tax practitioner sells their business, or relocates their
business premises, the tax practitioner must not permit
the symbol to remain on signs, awnings or other visual
displays at their former business premises. They must
remove the symbol from any signs, awnings or other visual
displays, at their own expense when they leave the premises
or if directed to do so by the TPB.
Page 59 of 62
17
EXAMPLES OF INCORRECT USE
ISTERE
Tax agent
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TA X P RA
Incorrect use
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RD
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The following is a non-exhaustive list of examples of
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1 attempting to redesign or amend the symbol
2 rotating the symbol or placing it onA Ran angle
BO D
3 applying effects to the symbol –S for example,
key lines, drop shadows, glows or outlines
4 altering the colour of the symbol
Page 60 of 62
D
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9 using the symbol below the minimum size requirements
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11 using the symbol without the registration number
12 using coloured text for the registered registration
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than seven point.
14 cobranding the symbol with the TPB or other logos
EG
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Page 61 of 62
19
FOR MORE INFORMATION
For more information about the Registered tax practitioner symbol:
• visit the TPB’s website at tpb.gov.au
• phone 1300 362 829 between 9.00am and 5.00pm Monday to Friday.
tpb.gov.au
Page 62 of 62

Symbol Certified Trademark Rules

Transcription

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