This PDF file contains a list of registered tax agents that have met all their current year renewal obligations as at 1 April 2015. Only a registered tax agent can demand or receive a fee for the preparation of an income tax return, for an objection, or for the transaction of any business relating to income tax matters on behalf of a taxpayer. If there is negligence on the part of the registered tax agent, causing the taxpayer to pay a fine, a penalty or any other additional tax, then the registered tax agent is liable to repay the taxpayer the amount of that fine or other penalty or additional tax. The taxpayer can sue for and recover that amount in a court of competent jurisdiction.