Opening remarks

The Tax Practitioners Board (TPB) co-chair welcomed all members of the Consultation and Standards Forum (CSF) and representatives from the Australian Taxation Office (ATO), Treasury and Australian Transaction Reports and Analysis Centre (AUSTRAC). 

Treasury reform matters

Treasury update

Treasury provided Forum members with an update on key reform matters. This included: 

• TPB’s sanction powers 
• prescribed disciplinary bodies 
• statutory review of corporate and tax whistleblowers
• tax regulator secrecy laws review
• ATO and TPB investigations and information gathering powers review. 

Members provided feedback for Treasury’s consideration. 

TPB policy guidance matters

Digital service providers

The TPB discussed the interaction between the Tax Agent Services Act 2009 (TASA) and certain services provided by digital service providers, including work being undertaken to review its existing guidance. Members were invited to provide insights on the types of services that should be considered in updated guidance and the principles that may assist in determining whether a digital service constitutes a tax agent service. Members shared observations on emerging issues within the profession, including the growing reliance on digital service providers and artificial intelligence. The TPB advised that any proposed updates to the guidance statement will be developed in consultation with members. 

Proposed changes to TPB’s sanctions regime

The TPB outlined its approach to implementing the proposed new sanctions and sought feedback from members to help shape the implementation strategy. The TPB highlighted that the reforms strengthen its ability and expands its toolkit to address serious misconduct and high-risk behaviour within the profession. The TPB noted that it will take a measured, proportionate and risk-based approach to implementing the enhanced sanctions regime. The TPB also advised that guidance supporting the implementation of the reforms will be developed in consultation with members. 

Breach reporting guidance

The TPB advised that member feedback on the breach reporting guidance has been considered and incorporated where appropriate. The updated guidance will be circulated to members out-of-session for comment prior to being finalised and published.

Anti-Money Laundering and Counter-Terrorism Financing (AML/CTF) regime

AUSTRAC provided an update regarding:

• a reminder of why the new AML/CTF laws are necessary
• some data insights related to the businesses among the newer-regulated sectors, including accounting
• a recap on providing a designated service and key obligations for tax practitioners
• an overview of AUSTRAC’s regulatory model and expectations.

Continuing professional education policy 

The TPB noted that it is undertaking a review to meet its commitment to conduct a post-implementation review of its current continuing professional education (CPE) policy for tax agents and BAS agents. This commitment was made following the completion of the previous policy review in late 2021. The TPB acknowledged the initial feedback provided by members and invited further out-of-session input to help inform and shape the review.

TPB’s internal review of the Recognised Professional Associations (RPA) framework

The TPB advised that it is reviewing its administration of the Tax Agent Services Regulations 2022 eligibility requirements to ensure they remain fit for purpose and align with contemporary co-regulatory expectations. As part of the RPA review, the TPB is seeking to strengthen its co-regulatory partnership with RPAs. To support this objective, the TPB will develop new guidance and update existing guidance, with members to be consulted during this process. 

Strategic matters

Tax Practitioners Board

The TPB discussed its draft regulatory posture statement and noted that the statement provides an opportunity to clearly communicate the TPB’s regulatory philosophy, approach and priorities to Board members, staff, tax practitioners and the broader community. Members were broadly supportive of the draft, provided initial comments for the TPB’s consideration, and were invited to provide any further feedback out-of-session.

Australian Taxation Office

The ATO highlighted five strategic shifts under its ATO Strategy 2026–30 that will transform the administration of the tax system:

• simplifying the tax experience
• closing the payment gap
• strengthening the system
• partnering across the ecosystem
• equipping a future-ready workforce.

Professional Associations 

Members discussed insights as to what they are observing in the broader environment and identified key risks and emerging issues impacting the tax profession. These included: 

• concerns regarding the decline in entrants to the profession 
• support for the TPB’s communications strategy on sanctions reform, to ensure alignment with the TPB’s intended approach and implementation
• interest in consultation opportunities to provide input into the development of updated guidance for digital service providers. 

Operational matters

As requested by members, the TPB provided members with the following insights:

Breach reporting

• As at September 2026, the TPB has received approximately 200 breach reports from registered tax practitioners indicating they were reporting a significant breach of the Code of Professional Conduct (Code). 
• Of the breach reports received, the TPB has escalated 34% for further review, 61% resulted in no further action and 4% of matters resulted in an educative outcome.
• The primary breaches being reported about other practitioners predominately relate to Code 1 (honesty and integrity), Code 7 (providing tax agent services competently) and the fit and proper person test.

Disqualified entities

• As at September 2026, the TPB has received 46 applications from tax practitioners seeking approval to engage a disqualified entity. The TPB has approved 16 applications, rejected 7 applications and 18 applications were invalid.