Issued: 25 November 2025
Last modified: 19 December 2025
We’re working hard to enhance the integrity of the registered tax practitioner profession. One of the ways we’re doing this is by targeting the highest risk tax practitioners with our investigations and compliance programs. Join us to find out what a high-risk tax practitioner is and what the TPB is doing to protect the integrity of the Australian tax profession.
Webinar resources
Webinar recording
Questions and answers
We have compiled some of the questions we received during our webinar.
What should I do if a client deliberately provides false information, and how do I protect myself?
You should raise the matter with your client in the first instance.
You should also be aware of your obligations under the Code of Professional Conduct, including in relation to false or misleading statements. In particular, registered tax practitioners must not:
- make a statement to us, the Australian Taxation Office (ATO) or another Australian government agency; or
- prepare a statement that you know, or ought reasonably to know, is likely to be made to us, the ATO or other Australian government agency by an entity; or
- permit or direct someone else to make or prepare such a statement;
that you know, or ought reasonably to know, is false or misleading in a material particular, including by omission.
Where a false or misleading statement has been given to us or the ATO, and certain conditions are satisfied, you will be required to take further action, which may include notifying us or the ATO.
Our guidance contains a flow chart that has more information on the steps you must take in different situations.
If I take over a new client and find the previous tax agent has breached the Code of Professional Conduct (Code), do I need to report this to the TPB?
Not necessarily. It will depend on whether you have reasonable grounds to believe the breach is a significant breach of the Code. In these circumstances, you will have obligations under the breach reporting requirements.
When a tax practitioner's misconduct comes to light, is their history reviewed?
The TPB will typically review the tax practitioner's entire registration period to provide context for the complaint.
Is there a penalty for wrongfully reporting a fellow tax practitioner?
The TPB will consider whether the report is made in good faith. In this case, there will not be a penalty for the reporting entity. On the other hand, there may be penalties if the report is considered to be frivolous or vexatious.
I made a complaint, but only received basic information about the outcome. Why can’t the TPB provide more information about the outcome?
We provide complainants with as much information as is legally permitted about the outcome of their complaint. However, the TASA secrecy provisions and the Privacy Act limit what we can provide.