We are sharing our policy guidance priorities for 2026 to promote transparency and trust, and to encourage engagement in shaping future guidance products.
These priorities reflect our commitment to supporting registered tax practitioners with clear, timely, and targeted guidance that responds to emerging risks, regulatory reforms, and tax practitioner needs.
These priorities are subject to change if priority reform matters or other emerging topics arise, and do not include ‘business as usual’ enhancements to existing guidance.
| Policy guidance priority | Guidance objective | |
|---|---|---|
| 1 | Artificial intelligence in the provision of tax agent services | Develop new guidance to assist registered tax practitioners to understand their obligations under the Tax Agent Services Act 2009 (TASA) when using artificial intelligence in the provision of tax agent services. |
| 2 | Financial abuse within the tax system | Develop guidance on how registered tax practitioners can support vulnerable taxpayers in relation to identifying and preventing financial abuse in the tax system. |
| 3 | Continuing professional education (CPE) requirements for registered tax practitioners | Develop supplementary ‘bite-sized’ guidance to assist registered tax practitioners to better understand and meet their CPE requirements. Continue to monitor the CPE requirements for registered tax practitioners to ensure they remain fit for purpose in the context of annual registration. |
| 4 | TPB factsheets | Develop new factsheets to support frequently used guidance products, making information more accessible and practical. |
| 5 | Simplification of the TPB's information product library | Enhance and modernise the design and structure of the TPB's online information product library to improve usability and simplify access for registered tax practitioners. |
Last modified: 21 November 2025