Division 296 – the proposed new tax on super balances over $3m – read our explainer

About
  • About us

    BG Private is an AFR Top 100 accounting, audit, and advisory firm.

  • Our history

    We have a proud 45-year history. Learn more about our journey here.

  • Our purpose statement

    Discover our client service ethos, and the philosophy that drives us.

  • Need a guest speaker?

    Our experts can present on a range of topics. Find out more here.

Services
Services for businesses
  • Accounting & Business Advisory

    Discover how our accounting and advisory services can help your business grow and reach its goals.

  • Audit & Assurance

    Find out how we can assist you with your audit, assurance, and statutory reporting requirements.

  • Tax Advisory

    Learn how we can answer your complex tax questions with our specialist insights and advice.

  • Corporate Advisory

    Find out how our strategic and operational involvement can help your business maximise its value.

  • Private Equity

    Learn how we generate healthy returns for investors by backing ambitious SME founders.

  • Property Advisory

    Discover how we can help maximise your property portfolio with insights, strategy, and transaction support.

  • Bookkeeping

    See how our bookkeeping services can help your business run smoothly so you can focus on growth and profitability.

Services for individuals
  • Accounting Services

    Discover all the ways we can help you navigate and optimise your tax matters.

  • Tax Advisory

    Learn how we can answer your complex tax questions with our specialist insights and advice.

  • SMSF Management

    Discover how we can help with the administration of your Self-Managed Super Fund.

  • Financial Planning

    Find out how we can help you reach your financial goals.

Specialisations
Industries
Business types
  • SMEs

    Learn how we partner you along your journey to help you create a thriving business.

  • Not-for-profits

    Learn how we can help with your accounting and audit needs so you can focus on helping others.

  • Family businesses

    Discover how we can help you every step of the way as you build a legacy-leaving family business.

  • Australian businesses overseas

    We can help you navigate the exciting process of expanding overseas.

  • Foreign companies in Australia

    We can help you set up and run your operations Down Under.

Our People
Insights
  • Articles

    Read the latest BG updates and interesting articles from our expert advisors.

  • Case studies

    See examples of how we have helped clients to learn how we can help you as well.

  • Video & podcasts

    Get the latest insights from our experts on a range of topical money matters.

  • Events

    Discover our upcoming events including webinars, in-person events, and fundraisers.

  • Newsletters

    Catch up on our recent client newsletters which cover important news and updates.

Careers
  • Why choose us

    Find out how we can help grow your career, and learn about our rewards and benefits.

  • Current opportunities

    We are always looking for talented people! Browse our vacancies and apply today!

  • Recruitment process

    We like to make the recruitment process as seamless as possible. Learn more here.

  • Experienced professionals

    Find out why BG Private is a great place for seasoned professionals.

  • Graduates

    Apply what you’ve been learning to real-world cases – launch your career with us!

  • Interns

    If you’re studying Accounting, kick-start your career with an internship at BG Private.

Pay Invoice
Contact

Complaints Process for
Taxation Services

July 2025
BG Private Advisory Proprietary Limited

Contents

1. BG Private Advisory Proprietary Limited
2. Purpose
3. How to lodge a complaint
4. Our complaints handling process
5. Independent External Review – Tax Practitioners Board (TPB)

1. BG Private Advisory Proprietary Limited

BG Private Advisory Proprietary Limited (BG Private) may be engaged to provide tax agent and BAS agent services, including various tax advisory and tax compliance services, to and on behalf of our clients. These services are outlined in the engagement letter that we provide to you.

2. Purpose

The purpose of this policy is to provide information on how clients can lodge a complaint about a Tax Agent or BAS Agent with BG Private Advisory Proprietary Limited, our measures for handling consumer complaints, and the steps that can be taken if you are not satisfied with the response to the complaint or the timeliness of our response.

3. How to lodge a complaint

If you have a complaint about our tax agent or BAS agent services, you may lodge a complaint (either in writing, online, via email, phone call or in person) with your engaging partner or manager, or via the Managing Partner.

The Managing Partner may appoint a delegate to manage or assist with a complaint.

Eugene Smarrelli
Managing Partner
Phone: +61 3 9810 0700
Email:
Postal address: PO Box 50, Hawthorn VIC 3122
In person at 801 Glenferrie Road, Hawthorn, Vic 3122

When making your complaint please make it clear that you are wishing to make a complaint and include:

• Your name and the entities to which the complaint relates
• How you wish for us to contact you (for example, by phone, email)
• The nature of and reason for your complaint and any relevant background material to support your complaint; and
• What you are seeking from BG Private Advisory Proprietary Limited to resolve your complaint.

We will attempt to resolve your complaint quickly and fairly.

If you need help to make or manage your complaint, you can appoint someone to represent you, but we will need your authority to speak to any representative that you appoint.

4. Our complaints handling process

4.1 Complaint is received
A complaint may be received by the partner or staff involved in the provision of your tax or BAS services or they may be directed to the Managing Partner. Complaints may be received verbally or in writing.

Verbal complaint

When a verbal complaint is received, either by phone, video link or in person, the person receiving the complaint is expected to make a comprehensive record of the complaint, including who is making the complaint and their contact details, the background information that has led to the complaint and any desired resolution from the complainant – including timeframes. This information is required to be passed through to the Managing Partner for consideration and actioning.

Written complaint

Written complaints are also to be directed to the Managing Partner upon receipt.

The Managing Partner or the person who received the complaint may contact you if further clarification is required on any of the matters raised.

Complaints received are recorded in a Complaints Register for record maintenance and further investigation purposes.

4.2 Acknowledgement of the complaint

BG Private will endeavour to provide you with an acknowledgement within 10 business days of receiving the complaint.

4.3 Assessment and investigation of the complaint

The Managing Partner, or a delegate, will generally work with the engagement team when assessing and investigating the complaint. The Managing Partner may attempt to collect and analyse all information and background material relevant to the complaint and may make further enquiries of the complainant or the engagement partner or staff to gain a better understanding of the complaint.

The Managing Partner
Will analyse the information from the various sources and will generally form a view as to whether the complaint is reasonable and valid, and if so, what resolution may be appropriate.

May also consider whether any breach of the Tax Agent Services Act 2009 has occurred and recommend appropriate action to address this. This may include a formal breach notification, identifying whether other parties may be affected and determining if broader remediation steps are required.

4.4 Formal response

BG Private will issue a formal response to you generally within 10 business days of the complaint being made, even if we are unable to resolve the issue in that period – in which case we will disclose to you the reason for the delay.

The formal response will include the outcome of the complaint assessment, and any proposed action and resolution where it is determined that the complaint is valid.

Our response will also provide options available to you if you are not satisfied with our response. This will generally include the offer of an independent internal review conducted by a designated Executive Director of BG Private.

The details of the designated partner will be provided at the time of our response. We will also include the contact details for the Tax Practitioners Board (TPB) which also appears below.

4.5 Delayed complaint resolution

Some limited exceptions for resolution may apply in certain circumstances. Where a delay is likely to occur and we are unable to resolve the complaint within 30 calendar days, we will let you know. In our communication, we will include the reason for the delay.

4.6 Maintaining and filing complaints

All records in relation to the complaint are retained by the Managing Partner within the firm’s document management system.

5. Independent External Review – Tax Practitioners Board (TPB)

If you do not get a satisfactory outcome from BG Private, you may lodge a complaint directly with the Tax Practitioners Board (TPB) (being the national body responsible for the registration and regulation of Tax Agents and BAS Agents).

Tax Practitioners Board (TPB)
GPO Box 1620, Sydney, NSW 2001
p. 1300 362 829
w. myprofile.tpb.gov.au/complaints

Complaints are to be issued to the TPB in writing using the online complaints form.

Complaints the TPB can act on:
• Applications for registration
• Breaches of the Code of Professional Conduct
• Any false or misleading statements made to the Commissioner of Taxation
• Advertising or providing tax agent, BAS or tax (financial) advice services for a fee when not registered
• Any other conduct that may breach the Tax Agent Services Act 2009

Please note that all complaints are reviewed and risk assessed, however not all complaints will result in the TPB contacting or advising of the outcome.

The following are types of complaints that the TPB may not be able to act on or address directly:

• Fee disputes
• Non-return of documents
• Penalties imposed by the ATO
• Services provided that are not considered tax agent or BAS agent services or that are outside the jurisdiction of the TPB

We may refer a complaint to the TPB for resolution when a complaint remains unresolved and you have not escalated the matter to TPB. In such instances, we will obtain your consent prior to escalating any unresolved complaints with the TPB.