The bill arrived three times the engagement quote. You were charged for work you did not authorise. The work was late, missed a lodgement, or had to be redone elsewhere. The accountant or tax agent insists on payment.
The legal context
Tax agents and BAS agents are registered with the Tax Practitioners Board (TPB) and must comply with the Code of Professional Conduct in the Tax Agent Services Act 2009. CPAs, CAs and IPAs also have professional body codes (CPA Australia, Chartered Accountants ANZ, IPA). General accounting services supplied to consumers are also subject to the Australian Consumer Law: section 60 (due care and skill), section 61 (fitness for purpose), section 18 (misleading conduct), and the unfair contract terms regime.
Common pushbacks and why they fail
- “Our engagement letter allows scope creep billing.” Open-ended billing terms can be unfair under Part 2-3 of the ACL and may be unenforceable.
- “Time recorded equals fee earned.” Reasonableness and the engagement scope still apply.
- “Late lodgement was your fault.” The agent’s professional duty includes managing deadlines once engaged.
- “You signed the engagement.” Engagement cannot displace the TPB Code or ACL guarantees.
The Letter of Demand approach
The Letter of Demand identifies the engagement, the disputed fees, the specific failure or breach of the TPB Code, the ACL provisions engaged, and a 14-day deadline. It names the TPB, the relevant professional body, your state Fair Trading body, and the small claims tribunal as the escalation path.
What Claim Done delivers
- Practitioner details, TPB registration, engagement and fees
- The specific overcharge or failure
- Citation of the TPB Code and ACL sections
- Refund or write-down claimed
- 14-day deadline with full escalation path named
- Sent on letterhead for a flat $79
What to expect after
Most practitioners adjust the bill once a formal letter is on file — TPB complaints and professional body referrals are reputationally damaging. If they don’t, escalate to the TPB and the relevant professional body, and file a small claims application in NCAT, VCAT, QCAT or your state’s equivalent.