To maintain community trust and confidence in the tax profession and the broader tax and superannuation system, we focus on that integrity safeguard, uphold professional standards and protect consumers. These priorities guide our compliance efforts, reflect our commitment to a fair, ethical and sustainable system and remain central to our work.
Fraud
We are strengthening the integrity of Australia’s tax and superannuation system by targeting fraud by tax practitioners:
- against clients – protecting individuals and businesses from exploitation
- on the tax and superannuation systems – ensuring fairness and compliance
- across other government programs and services – preventing misuse of public resources.
These actions contribute towards protecting taxpayers, preserve confidence in government programs, and deter unlawful conduct.
Professional standards
We are committed to ensuring tax practitioner services are delivered:
- competently by registered tax practitioners
- in the best interests of client
- with effective management of conflicts of interest
- exercising appropriate reasonable care under adequate supervision and control.
High professional standards build trust and ensure clients receive quality, ethical advice.
Integrity, leadership culture and governance
We will focus on supporting tax practitioners to:
- foster ethical behaviour
- build strong leadership and governance frameworks
- embed a culture of integrity and ethical behaviour within their practices.
A culture of integrity strengthens the tax profession and promotes long-term compliance.
Unregistered preparers
We are intensifying our efforts to stop unlawful practices by unregistered preparers. These individuals put consumers at risk and undermine the integrity of that tax and superannuation system.
We are committed to stopping unethical conduct, protecting taxpayers, and upholding the law.
Further information
Help us protect the integrity of the tax and superannuation system:
Last modified: 17 December 2025