Client Information

TASA Disclosure Statement

As registered Tax Agents, Marshall Michael is committed to delivering services in full compliance with Australian legislation, including the Tax Agent Services Act 2009 (TASA).

In accordance with Section 45 of the Tax Agent Services Act 2009 and the Tax Agent Services (Code of Professional Conduct) Determination 2024, we are required to provide the following disclosures to our clients:

Matters That May Influence Your Engagement Decision

  • Marshall Michael has not committed any material breaches of the TASA or associated regulatory instruments.
  • We are not currently subject to any investigations by the Tax Practitioners Board (TPB).
  • No sanctions have been imposed on us by the TPB, and there are no conditions attached to our registration.
  • We have not been disqualified from providing tax agent services.
  • We do not employ or engage any individuals who have been disqualified from providing tax agent services.

TPB Public Register

The TPB maintains a public register of all registered tax agents and BAS agents. You may verify our registration or search for other practitioners via the following link: TPB Public Register

Complaint Resolution Process

Marshall Michael is committed to handling complaints with professionalism, fairness, and efficiency. If you have concerns regarding our tax agent services, please follow the process below:

  1. Contact Us
    Reach out to Michaela Hodgkinson or email us at admin@marmic.com.au with the details of your complaint.
  2. Independent Review
    Where feasible, your complaint will be reviewed by a team member not directly involved in the matter.
  3. Acknowledgment & Response
    You will receive an email acknowledgment confirming receipt and summarising our understanding of your concerns. We aim to resolve all complaints within 14 business days and will outline the steps involved in our resolution process.
  4. Escalation
    If you are dissatisfied with our proposed resolution, you may escalate your complaint to the Tax Practitioners Board (TPB) via: tpb.gov.au/complaints

Complaints the TPB Can Assist With

  • Breaches of the Code of Professional Conduct
  • False or misleading statements made to the Commissioner of Taxation
  • Provision of tax agent services without proper registration
  • Any other conduct that may contravene the TASA

Upon receiving your complaint, the TPB will issue an acknowledgment, assess the matter, and respond accordingly. If you are dissatisfied with the TPB’s handling of your complaint, further review options are available at the link above.

Tax Agent Registration Details

  • Marshall Michael – Tax Agent Registration Number: 62408003
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