As a Registered Tax Agent, our work for you is performed in accordance with the Tax Agent Services Act 2009.

Under this Act, The Tax Agent Services (Code of Professional Conduct) Determination 2024 requires that we make the following disclosures to you:

1. There are no matters that could significantly influence your decision to engage us (or continue to engage us) for a Tax Agent Service from 1 July 2022 onward.
2. The Tax Practitioner’s Board maintains a register of Tax Agents and BAS Agents. You can access and search this register here: https://www.tpb.gov.au/public-register
3. If you have a complaint about our Tax Agent services, you will need to contact your Accountant in the first instance with details by email. If they are unable to resolve your complaint within 3 business days, please contact the Directors by email at mpca@macleanpartners.com.au. Your complaint will be investigated by the directors. We will provide you with an email acknowledgement of receipt of your complaint and our understanding of the circumstances. The email will inform you that we will attempt to resolve your complaint within 14 days and will outline the dispute resolution process. If you are unhappy with the outcome that we propose to you, you can then make a complaint to the Tax Practitioners Board (TPB). The Board follows a formal complaints process which can be found at https://www.tpb.gov.au/complaints. The TPB will send you an email to acknowledge the receipt of your complaint and review and risk assess your complaint. If you are unhappy with how the TPB has dealt with your complaint, the above link includes details about your review rights and who can further assist you.
4. We have rights, responsibilities and obligations as a tax agent or BAS agent, to our clients, under the taxation laws (including the Act and Code of Professional Conduct). Conversely, our clients have obligations to us as their tax agent or BAS agent. These rights, responsibilities and obligations are explained in more detail at https://www.tpb.gov.au/obligations;
5. For further information, please find following the link to the Tax Practitioners Board Factsheet – Keeping your Clients Informed. https://www.tpb.gov.au/sites/default/files/2025-03/Information%20for%20clients%20factsheet%202025_0.pdf