Line 1 of 5 · Tax Practitioners Board
Tax advice: where a business coach meets the tax agent rules
When someone works out or advises on a client’s tax obligations or entitlements, where the client could reasonably be expected to rely on that work, that is a tax agent service, and the TPB says anyone who provides one for a fee or other reward must be registered with it. General tax advice that isn’t tailored to the client’s own circumstances is not a tax agent service.
General information about the Tax Agent Services Act 2009, not tax or legal advice. The official place to check is the Tax Practitioners Board (TPB), linked at the foot of this page.
Coaching side
The TPB: not a tax agent service
- General tax advice that doesn’t apply a taxation law to the client’s personal circumstances, such as a newsletter or a website article
- General training in accounting software, not tied to particular situations
- Advice on taxes and duties under state or territory laws
Registered side
The TPB: a tax agent service
- Registering a client for GST, PAYG withholding or fringe benefits tax, or advising them on registering
- Applying for an ABN on a client’s behalf
- Advising a client on a tax debt, such as a payment plan, or acting for them on it
Six of the 55 examples in the TPB’s table, summarised.
The test, in the Act’s words
The definition is section 90-5 of the Tax Agent Services Act 2009 (TASA); the TPB notes that the registration requirement sits separately, in section 50-5.
“(1) A tax agent service is any service:
(a) that relates to:
(i) ascertaining liabilities, obligations or entitlements of an entity that arise, or could arise, under a taxation law; or
(ii) advising an entity about liabilities, obligations or entitlements of the entity or another entity that arise, or could arise, under a taxation law; or
(iii) representing an entity in their dealings with the Commissioner; and(b) that is provided in circumstances where the entity can reasonably be expected to rely on the service for either or both of the following purposes:
Tax Agent Services Act 2009, section 90-5(1)
(i) to satisfy liabilities or obligations that arise, or could arise, under a taxation law;
(ii) to claim entitlements that arise, or could arise, under a taxation law.”
A “taxation law” has its own meaning: an Act the Commissioner of Taxation has the general administration of, legislative instruments made under such an Act, and the TASA and its regulations.
When a client can be expected to rely on it
“Whether a client can reasonably rely on a service will depend on the situation,” the factsheet says. It then gives the factors to weigh:
“Some factors to consider include:
TPB, What is a tax agent service? (factsheet)
- whether you have applied your knowledge of a taxation law to a client’s individual circumstances
- whether the client has limited knowledge or prior experience regarding the tax agent service
- whether the client has specifically requested or paid for the service
- the level of complexity involved.”
Examples on each side
The TPB publishes a table of 55 services, which it calls a non-exhaustive list of services that may or may not be tax agent services. These twelve are closest to what a coach might be asked.
| Service | Tax agent service? |
|---|---|
| Registering a client for GST, PAYG withholding or fringe benefits tax, or advising on that registration | Yes |
| Applying for a client’s ABN with the Registrar | Yes |
| Advice on a taxation law that the client could reasonably be expected to rely on | Yes |
| Advising on the tax implications of salary sacrificing and salary packaging | Yes |
| Advising or acting for a client on tax debts, such as payment plans or remission of debt or interest | Yes |
| Installing accounting software and setting default GST and other codes tailored to the client | Yes |
| Completing activity statements for a client, or telling them which figures to include | Yes |
| Non-tax advice about salary sacrificing and salary packaging | No |
| General tax advice that doesn’t apply a taxation law to the client’s personal circumstances, such as a newsletter or website article | No |
| General training in accounting software, not related to particular situations | No |
| Performing bank reconciliations | No |
| Advice on taxes and duties under state or territory legislation | No |
Two pairs show how narrow the line is: tax advice on salary packaging is a tax agent service and non-tax advice on it is not, and setting up accounting software becomes one when the GST codes are tailored to the client.
What “for a fee or other reward” adds
The definition alone isn’t the offence, and the figures below are from the Act as it stood when read on 8 October 2026. Section 50-5 is contravened when, among its conditions, a person provides a service they know, or ought reasonably to know, is a tax agent service, charges or receives a fee or other reward for it, and is not a registered tax agent. BAS services and tax (financial) advice services have rules of their own.
The Act’s own summary of that Division reads: “You may contravene a civil penalty provision if you are unregistered and provide tax agent services for a fee, advertise that you can provide such services or represent yourself as registered.” Section 50-10 is a separate contravention: advertising that you will provide a tax agent service while not a registered tax agent, among its other conditions. Unlike section 50-5, it has no fee condition.
- Civil penalty (section 50-5): 2,500 penalty units for an individual and 50,000 penalty units for a body corporate.
- Criminal offence (section 51-5): 200 penalty units or imprisonment for 40 months, or both.
What the client gives up
The TPB names these risks for a client who uses an unregistered preparer for a tax agent service. The preparer may not be fit and proper, or may lack the qualifications or experience to give a competent service. The ATO may penalise the client if a return is late or wrong and that results in a tax shortfall. The safe harbour from some penalties, available when a registered tax practitioner is engaged, does not apply. And the preparer may not hold professional indemnity insurance to compensate the client for a loss caused by an act, error or omission in their service.
The TPB Register shows who is registered, and the TPB takes complaints about anyone advertising or providing these services for a fee while unregistered. Whether the same session also strays onto a financial product is the subject of the financial product advice guide.