Regulatory Disclosures

STM Business Partnership Pty Ltd trading as STM Accounting Group is a registered tax agent with the Tax Practitioners Board (the TPB).

All tax agents are required to comply with the TPB’s Code of Professional Conduct (the Code).

As part of our obligations under the Code (specifically, under section 45 of the Tax Agent Services (Code of Professional Conduct) Determination 2024), we are required to make you aware of a number of matters, namely:

• that the TPB maintains a register of tax agents and BAS agents and how you can access and search the register;
  
• how you can make a complaint about a tax agent service that we have provided, including the complaints process of the TPB; 
  
• general information about our rights, responsibilities and obligations as a tax agent (including the Tax Agent Services Act 2009 (the TASA) and the Code) as well as your obligations to us as your tax agent;
  
• certain events that have occurred in the last 5 years; and
  
• if our registration as a tax agent is subject to certain conditions imposed by the TPB.
  

We have provided details on each of these below.

TPB - Register of Tax Agents

The TPB regulates tax agents to protect and assures clients that tax agents meet appropriate standards of professional and ethical conduct. 

STM Accounting Group is registered with the Tax Practitioners Board to provide tax agent services. 

You can access the TPB Register via the Tax Practitioners Board website here. 

You can access guidance to using the TPB Register here.

Complaints Process

If you are dissatisfied with any aspect of our service, we encourage you to contact us, our contact details are as follows:

Email:     solutions@stmaccounting.com.au
Phone:   (03) 9879 8355
In writing/person:  Unit 6, 1 Sigma Drive Croydon South 3136 or PO Box 1029 Croydon 3136

If your concerns remain unresolved, you are entitled to lodge a formal complaint with the Tax Practitioners Board. Further information is available at  www.tpb.gov.au/complaints

Rights, Responsibilities and Obligations

All tax agents have obligations to the TPB. Tax agents also have other obligations, including to their clients. 

As a tax agent, STM Accounting Group must comply with the TASA, including the Code of Professional Conduct. The Code sets out the professional and ethical standards that registered tax agents are required to comply with. It outlines the duties that registered tax agents owe to their clients, the TPB and other registered tax agents. Obligations within the Code include, but are not limited to, acting with honesty and integrity, acting in the best interests of your client, taking reasonable care and ensuring services are provided competently. You can access the Code here and learn more about the principles here.

STM Accounting Group is committed to ensuring all our tax professionals are aware of, and are, at all times, acting in accordance with the TASA and the Code.

Clients also have obligations under taxation laws and to their tax agent. This includes being truthful with the information provided, keeping complete records and providing them, if required, on a timely basis, advising of any changes that may impact the tax agent services, being co-operative with requests and meeting due dates.

You can learn more about the obligations on the TPB website or the TPB’s fact sheet "Information for Clients".

Certain Events

Tax agents are required to advise their clients if any of the following events have occurred within the period since 1 July 2022:

• their registration was suspended or terminated by the Board;
  
• they become an undischarged bankrupt or went into external administration;
  
• they were convicted of a serious taxation offence;
  
• they were convicted of an offence involving fraud or dishonesty;
  
• they were serving, or were sentenced to, a term of imprisonment in Australia for 6 months or more;
  
• they were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for being a promoter of a tax exploitation scheme; 
  
• they were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for implementing a scheme that has been promoted on the basis of conformity with a public ruling, private ruling or oral ruling in a way that is materially different from that described in the ruling; 
  
• they were penalised, subject to an injunction, or been subject to an order for breaching a voluntary undertaking, for promoting on the basis of conformity with a public ruling, private ruling or oral ruling, a scheme that is materially different from that described in the ruling; and
  
• the Federal Court has ordered them to pay a pecuniary penalty for contravening a civil penalty provision under the Act.
  

None of these events have occurred to STM Accounting Group during the relevant period.

Registration subject to conditions

Under section 45 we must advise our clients of any conditions currently imposed on us by the TPB. A ‘condition’ limits the scope of services that a tax agent can provide, or limits the services to a particular area of taxation law. Details of any conditions imposed on a tax agent’s registration will appear in the TPB Register.

There are not any conditions imposed upon STM Accounting Group.

Historical information

The information and events disclosed on this page were last modified in July 2025. Refer to the following list for previous versions (where applicable)

• No previous versions available

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