Core Supervisory Obligations
- Direct, Oversee, and Check: Agents must actively direct, oversee, and check the work performed by employees, contractors, or unregistered staff—there does not need to be a formal employer-employee relationship for supervision responsibilities to apply.
- Substantial Involvement: Oversight must be "substantial," meaning direct involvement, guidance, and review of tasks rather than casual or occasional checking. The level of oversight scales with the complexity of the tax matters and the staff member's experience.
- Quality Management Systems: Agents must establish and maintain a documented system of quality management that covers governance, leadership, monitoring performance, Code compliance, client engagement, recordkeeping, and staff training.
- Training and Competency: Agents must ensure staff possess sufficient knowledge and skills relevant to the services they perform, providing adequate formal and informal training.

📌 Tax agent (North Sydney)
🏢 Kaizen Finance Solutions
📍 North Sydney