TPB Compliance & Disclaimer — Link R&D Advisory | R&D Tax Incentive Consulting Australia

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TPB Registration & Code of Conduct | Link R&D Advisory Pty Ltd

You are here: Home TPB Compliance DisclaimerCode of Conduct & Compliance Commitment

Transparent practice. Documented process. Registered practice.
Our commitment.
Link R&D Advisory Pty Ltd is a specialist R&D Tax Incentive consultancy led by Harley Bell, operating as a registered tax agent entity under the Tax Agent Services Act 2009 (TASA). We comply with the Tax Practitioners Board (TPB) Code of Professional Conduct (Code) and the Tax Agent Services (Code of Professional Conduct) Determination 2024 (Determination), made under section 30-12 of the TASA, and we are committed to delivering R&D Tax Incentive services in a manner that is:

Clear and professional.
Properly documented.
Respectful of your tax obligations.
Grounded in quality systems.

Key principles we uphold.
We follow the core obligations of the Code and the Determination, and apply them in practical terms to how we work.

Honesty and integrity. We will not submit false or misleading information to the ATO or DISR, and we are open with clients about what can and cannot be claimed. Where we become aware that a statement we prepared was materially false or misleading, we will advise you to correct it. If a correction is not made within a reasonable time, we are required under the Determination to notify the ATO or TPB. We do not turn a blind eye to material non-compliance.

Upholding the standards of the profession. We actively promote the ethical standards of the tax profession. We do not engage in misconduct, and we do not ignore or facilitate misconduct by others. We recognise that the conduct of individual practitioners affects public trust in the tax system as a whole.

Independence. We disclose and manage conflicts of interest, including where multiple related entities may be involved in a claim, or where we are involved in activities connected to government agencies or programs. If a client has a prior engagement with another R&D provider, we act ethically and transparently.

Confidentiality. We keep all client data secure. No personal, technical, or financial information is shared or reused without your permission, including for AI, software, or training input. Your data stays yours. Where we are involved in dealings with Australian government agencies (including the ATO and DISR), we maintain strict confidentiality in those dealings. We comply with the Australian Privacy Principles and maintain a Privacy Policy outlining how personal information is collected, used, and protected.

Competence. We specialise in R&D, and only R&D. We maintain current knowledge of relevant tax law, TPB and ATO interpretations, and best-practice documentation requirements for substantiating claims.

Proper administration of tax law. We document and retain records of all tax agent services provided (including engagement terms, working files, claim calculations, and supporting notes) for at least 5 years, including for former clients, as required under the Code.

Documentation, systems, and quality management.
We operate a documented Quality Management System (QMS) proportionate to the size and nature of our practice. This includes:

Engagement letters and written service scope documentation for all clients.
Written records of advice and claim decisions.
Standardised report templates and risk-based review processes.
Periodic file reviews and internal compliance checklists.
Secure client information storage with regular backups.
Cybersecurity protocols appropriate to a sole-practitioner firm.
Supervision and competency checks on all work product prior to lodgement or delivery.

Keeping you informed.
We have a proactive duty to keep clients informed of matters that may materially affect their tax obligations, decisions, or timeframes. In practice, this means we:

Notify you of relevant ATO or DISR guidance changes that affect your R&D claim.
Flag risks or eligibility issues as they arise, not after lodgement.
Do not promote tax avoidance or overstate what the R&D Tax Incentive covers.
Encourage contemporaneous documentation of R&D activity throughout the income year, not only at claim preparation time

Transparency about our practice.
As part of our commitment to transparency, we:

Provide clients with this summary of our obligations under the TPB Code and Determination.
Maintain an open-door policy for questions about how we apply the Code in practice.
Encourage all clients to verify the registration status of any tax agent they engage via the official TPB Register.
Disclose any material matter that could significantly affect a client's decision to engage or continue to engage us.
Will notify affected clients within 30 days if any disciplinary finding or registration condition is recorded against us by the TPB. None currently exist.

Disclaimer.
The information on this website is provided for general guidance and informational purposes only. It does not constitute legal, financial, or taxation advice and should not be relied upon as a substitute for professional consultation.

While we take care to ensure content is accurate and up to date, Link R&D Advisory makes no representations or warranties as to the completeness, accuracy, or applicability of any information provided.

If you are considering an R&D Tax Incentive claim or other tax matters, we recommend you seek personalised advice tailored to your specific circumstances. You can contact us directly to arrange a consultation.

Nothing on this website creates a client relationship, nor does it constitute the provision of tax agent services until a formal engagement is entered into in writing.

Link R&D Advisory Pty Ltd is a registered tax agent (Research & Development services only) under the Tax Agent Services Act 2009 (TPB Registration No. 26299540).