As the national body responsible for the registration and regulation of tax agents and Business Activity Statement (BAS) agents, our purpose is:

We support public trust and confidence in the integrity of the tax profession and the tax system.

We will achieve our purpose through the following key activity and measurement of our performance.

Workforce

Our success depends on a capable, engaged and supported workforce that is equipped to meet current and future regulatory needs.

As a small regulator, we leverage a capable and engaged workforce to deliver efficient, high quality regulatory outcomes. We are assisted by the ATO, including through making staff available and providing shared services, such as accommodation and human resources support.

Our People and Culture Strategy (P&C Strategy) sets out the priorities, goals, actions and initiatives to be undertaken to support our people throughout their careers and grow organisational capability and capacity. Our approach is structured around 4 areas of focus.

The right roles – ensuring the workforce has the right roles in the right places through effective workforce and succession planning, clear role expectations and alignment to strategic priorities.

The right skills – supporting staff to build the skills and capabilities needed now and into the future through targeted induction, learning and development, and capability planning.

The right culture – defining and fostering a positive culture with shared values and behaviours that support engagement, accountability and sustainable performance.

The right support – providing clear policies, processes and people leadership capability to enable consistent, fair and effective people management.

The wellbeing of our workforce is also a key priority underlying and reinforcing the P&C Strategy. We actively engage staff in shaping and strengthening wellbeing including working with employees to understand APS Census results, exploring root causes of feedback through open dialogue and targeted engagement, and collaborating with staff to identify and implement actions that address areas of concern while building on what is working well.

The P&C Strategy is implemented through phased annual implementation plans and evaluated using staff feedback, workforce data and performance measures to support continuous improvement in workforce capability, culture and wellbeing.

Technology

We use contemporary systems and skills to meet our goals and improve our business.

We are focused on further functionality improvements to enhance internal staff productivity and to provide improved services to government, practitioners and the public.

Our priorities for 2026–27 include:

• delivering system enhancements to support the government’s reform agenda as it relates to tax practitioners and the TPB
• continuing to improve our technology through automation
• enhancing our integrity checks of new and renewing practitioners
• enhancing our registration forms to streamline the process for practitioners.

Data analytics and science

Data analytics and science enable evidence-based decision-making, proactive risk management, and continuous improvement to business processes and organisational data maturity.

Our priorities in 2026–27 include:

• refining and improving our data-driven risk engines and measurement tools to identify systemic risks and measure the effectiveness of our strategies
• conforming to a robust approach to data governance to promote high standards of data quality, security, privacy and ethics
• fostering a culture of data stewardship and continuous improvement to empower our people to use data responsibly and with confidence.

Governance

Strong governance supports us to deliver on our regulatory responsibilities with integrity, transparency and accountability.

Our governance arrangements support effective decision-making, oversight and risk management across the organisation. This includes clear governance structures, defined roles and responsibilities, and robust internal processes that guide how we plan, prioritise and deliver our regulatory activities.

We operate within the broader Australian Government governance framework. Our governance practices align with the requirements of the PGPA Act and relevant APS frameworks, while recognising our distinct role as the regulator of tax practitioners.

The profession

We support a strong, ethical and trusted tax profession that underpins confidence in Australia’s tax system.

Most tax practitioners act with integrity and play a critical role in supporting individuals and businesses to meet their tax obligations. We will continue to strengthen our engagement with the profession and professional bodies to support high standards, provide clarity, and reinforce expectations of professional conduct.

We will engage early on regulatory issues that concern us and the profession, ensuring we provide timely and practical guidance and increasing transparency around our expectations and regulatory actions. We will take a more visible approach to regulation by improving how we communicate our expectations, priorities and regulatory actions. We will do this by delivering a more coordinated communications approach that supports consistent messaging, timely guidance and early signalling of emerging risks. We will better use our communications to foster the behaviour we want to see and provide clear warnings about behaviour we will not tolerate.

We will have a sharper focus on behaviours that undermine trust in the tax profession and ultimately the tax system. This includes misconduct and unregistered activity. We will continue to support practitioners to meet their obligations while taking decisive action where standards are not met.

By strengthening relationships with the profession, responding to community expectations and supporting government reforms, we will continue to lift professional standards and enhance trust and confidence in the tax system.

Transparency, digitalisation and emerging challenges

Emerging technologies and the growing accessibility of information are transforming how the community interacts with the tax system. While these advancements present new opportunities, they also bring challenges, such as the risk of misinformation and a potential decline in trust within the profession.

To build transparency and trust, we will take a clearer and more visible approach to regulation. This includes communicating our expectations, priorities and regulatory actions openly and consistently.

We will collaborate closely with the tax profession, the ATO, co-regulators and other stakeholders to ensure consistent messaging, uphold high standards of conduct and strengthen confidence in the integrity of the tax profession and tax system.

By improving our communication, engaging earlier and being transparent in our regulatory approach, we will empower the community and tax professionals to make informed decisions and navigate a changing environment.

Digitalisation – We are committed to leveraging the digitalisation of the Australian economy to enhance regulatory outcomes and support the profession. As digital service providers, software platforms and AI tools increasingly shape tax services, we will clarify the operation of the TASA in relation to these services and provide guidance on their responsible use by tax practitioners.

Reducing compliance burden – We recognise the pressures faced by the profession and are mindful not to add unnecessary red tape. Our approach will focus on minimising duplication with other agencies and reducing the overall compliance burden wherever possible.

Monitoring emerging issues – As the profession evolves and the population grows, we will continue to monitor trends and developments to identify any emerging issues or concerns, ensuring our regulatory approach remains responsive and effective.

Compliance priorities

We will deliver a targeted and proportionate compliance program focused on the areas of greatest risk to the community and the integrity of the tax system and profession, aligned to our published compliance priorities and enduring priorities. Our approach is informed by data, intelligence, complaints and ongoing engagement with stakeholders.

We will take a stronger and more visible approach to addressing conduct that undermines trust, including our current compliance priority areas such as tax practitioner misconduct or unethical behaviour, including illegal phoenix activity, tax avoidance schemes, shadow economy activity, overclaimed work-related expenses, exploitation of vulnerable Australians and failures to meet personal tax obligations. This work also supports our enduring priorities in relation to fraud, professional standards, integrity, leadership, culture and governance, and unlawful unregistered preparer activity.

We will balance support and enforcement by strengthening guidance, promoting voluntary compliance, and taking timely and appropriate regulatory action where standards are not met. This includes reinforcing expectations under the Code of Professional Conduct.

Our approach supports a level playing field. Specifically, we ensure there are fair and consistent compliance standards for all practitioners, meaning everyone is held to the same rules and expectations. By doing so, we safeguard vulnerable clients and help uphold trust in both the tax profession and the wider tax system.

Our regulatory function

Our regulatory functions are to:

• administer a system to register tax practitioners, ensuring they have the necessary competence and personal attributes
• issue guidance on relevant matters to support tax practitioners and consumers
• investigate conduct that may breach the TASA, including Code non-compliance, conduct resulting in a tax practitioner no longer meeting the ‘fit and proper person’ requirement for registration, and breaches of the civil penalty provisions
• resolve complaints lodged about practitioners and unregistered preparers
• impose administrative sanctions for non-compliance with the Code
• seek Federal Court of Australia (Federal Court) civil penalty orders in response to breaches by registered tax practitioners and unregistered preparers.

Through this role, we support public trust and confidence by promoting high standards of professionalism and ethical conduct, protecting consumers, and strengthening the integrity of the tax system.

Our regulatory approach

Our regulatory approach is proportionate and risk-based, recognising the important role tax practitioners play in supporting clients to meet their tax and superannuation obligations.

Most registered tax practitioners seek to comply with their professional obligations. Our regulatory settings therefore prioritise education, guidance and early engagement, while applying targeted regulatory action where risks to consumers or system integrity are higher. Our approach is informed by data, intelligence and insights, and is refined in response to emerging risks and changes in the operating environment.

We report our regulatory performance in accordance with the Australian Government’s Regulator Performance Framework. Regulatory performance is presented through the following 3 principles of regulator better practice:

Principle 1 – Continuous improvement and building trust

We adopt a whole-of-system perspective and continuously improve how we regulate the tax practitioner profession to build trust and confidence.

Insights from registration, compliance and conduct activities inform improvements to regulatory settings, guidance and practice. Clear communication and engagement with practitioners and stakeholders supports understanding of professional obligations and confidence in our regulatory role.

Principle 2 – Risk‑based and data driven

We manage risks proportionately, maintaining essential safeguards while minimising regulatory burden on compliant practitioners.

Regulatory actions are guided by assessments of risk, behaviour and potential harm to consumers and the tax system. We apply a graduated range of responses, from education and support through to firmer action where required, escalating our response when risks persist or standards are not met.

Principle 3 – Collaboration and engagement

We are a transparent and responsive regulator, implementing regulation collaboratively.

Engagement with practitioners, professional associations, the ATO and other stakeholders supports shared understanding, informs regulatory design and strengthens compliance outcomes. Openness about regulatory priorities and approaches reinforces accountability and trust in the regulation of the tax practitioner profession.

Statement of Expectations and Statement of Intent

Our Ministerial Statement of Expectations, which sets out the government’s expectations for how the TPB performs its regulatory role, and our Regulator Statement of Intent, which explains how we will meet those expectations, are publicly available on the Treasury website.