The Tax Practitioners Board (TPB) has an obligation to act as a model litigant.

Any complaint alleging that we have breached our model litigant obligations (MLOs) under the Legal Services Directions 2025, should be made in writing and sent by email to TPBLegalUnit@tpb.gov.au.

If there is a breach of the MLOs, we will consider what action, if any, is necessary to address the breach.

The TPB reports all MLO complaints and the outcomes of those complaints once assessed to the Office of Legal Services Coordination for their review.

Further information

• Legal Services Directions 2025 – see Division 2 of Part 5 for the Commonwealth’s obligation to act as a model litigant.
• Legal Services Directions and guidance notes – Attorney-General’s Department.