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Practitioners new to the industry

If you're new to the legal practitioner industry, here's a quick look at key information you need to be aware of.

Last updated 29 September 2021

Your personal tax obligations

It's important you keep up to date with your personal tax obligations. Failing to comply with your personal tax lodgment and payment obligations may result in ATO compliance action, including:

  • audit action
  • civil litigation
  • imposition of interest and penalties
  • prosecution

Your dealings with us

For you to deal with us on behalf of an individual or entity:

  • your client will need to advise us you are representing them, or
  • you can provide written advice of your appointment on your firm's letterhead.

Once your appointment is recorded on your client's ATO file, you will need to provide proof of identity (POI) information when you contact us on your client's behalf.

Next steps:

Our dealings with you

We are committed to providing effective advice and guidance to both you and your clients. To do this, we provide:

  • a law administration practice statement (LAPS) - Provision of advice and guidance by the ATO - which sets out the:    
    • type of advice and guidance we provide about the application of laws we administer
    • level of protection available to taxpayers who rely on each form of advice and guidance
     
  • information through newsletters, webinars, online services and other avenues to help you keep up to date with developments in tax law and our activities
  • list of forms organised by tax topic.

See also:

QC43999