The ATO has identified behaviours by some tax professionals that pose higher risks to compliance and system integrity, including:
- advising or encouraging clients to claim refunds they may not be entitled to
- charging fees that are calculated as a percentage of any refund received, with no other fees charged.
While contingency fee arrangements are legal, they can create incentives that increase the risk of incorrect claims. They encourage you to remain vigilant and to report behaviours that present compliance risks. Your actions support a level playing field and help maintain trust in the system for the broader community.