Information for clients.

Altiora Advisory is a trading name of LEBC Pty Ltd (ABN 72 690 549 038). Our tax agent registration number is 26 266 057. Under section 45 of the Tax Agent Services (Code of Professional Conduct) Determination 2024, we must give you the information below. We also include it in our engagement letters.

Checking our registration

The Tax Practitioners Board (TPB) keeps a public register of all registered tax and BAS agents. You can confirm our registration, and see whether any conditions apply to it, by searching the register for registration number 26 266 057 at tpb.gov.au/public-register.

Making a complaint to the TPB

If something is not right, we would like the chance to fix it first. Our complaints process sets out how. You can also complain to the TPB about a registered tax agent at any time. Complaints are made in writing through the TPB’s online form at tpb.gov.au/complaints.

Prescribed events and matters

We must tell you about certain events that have occurred in the last five years (since 1 July 2022), and about any conditions on our registration. These events include suspension or termination of registration, bankruptcy or external administration, a conviction for a serious taxation offence or an offence involving fraud or dishonesty, a prison sentence of six months or more, and certain penalties under the tax agent and promoter penalty laws.

There are no prescribed events to disclose, and our registration is not subject to any conditions. If that changes, we will tell existing clients within 30 days and update this page.

Our obligations to you

As registered tax agents we must comply with the Code of Professional Conduct in the Tax Agent Services Act 2009 and the 2024 Determination. In practice, that means we must:

• act honestly and with integrity, and act lawfully in your best interests;
• keep your information confidential and not disclose it without your permission, unless the law requires us to;
• provide our services competently and take reasonable care to understand your affairs and apply the tax laws correctly;
• identify and manage any conflict of interest;
• tell you about your rights and obligations under the tax laws that are relevant to the work we do for you;
• tell you if we become aware that a statement made to the ATO or the TPB on your behalf is false, incorrect or misleading, explain what that means for you, and ask you to correct it;
• not knowingly obstruct the proper administration of the tax laws, and keep our own tax affairs in order.

Your obligations

• Give us complete, accurate and timely information, and tell us about changes in your circumstances.
• Keep your records, generally for five years from when a return is lodged, or longer where the law requires it.
• Review the work we prepare before you sign or approve it. You remain legally responsible for the accuracy of the information in your returns and statements, even when we prepare them.
• Pay your tax and other amounts to the ATO by the due date.

If you give us all the relevant information in time, the “safe harbour” rules may protect you from some ATO penalties where a statement is wrong, or a lodgement is late, because of our carelessness.

More information

The TPB publishes a short factsheet, Information for clients, that covers the same ground. If you have a question about any of this, email admin@altioraadvisory.com.au or call +61 7 5620 3540.

Last reviewed: October 2026.