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 the Office of the Assistant Treasurer and Minister for Financial Services. 

Treasury reform matters

Treasury update

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

This included: 

  • exposure draft legislation to amend the 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 
  • TPB Registrations framework review.

Members provided feedback for Treasury’s consideration. 

TPB policy guidance matters

Proposed changes to TPB’s sanctions regime

The TPB noted that the reforms to the sanctions regime are intended to ensure the framework is fit for purpose and that implementation will occur through the TPB’s existing compliance processes. The TPB also advised that guidance on the reforms will be developed in consultation with members. Members emphasised the importance of the TPB providing timely guidance and support following the finalisation of the reforms.

AML/CTF regime

The TPB provided members with an update on draft guidance regarding the recent reforms on Anti-Money Laundering and Counter-Terrorism Financing (AML/CTF) regime. The purpose of the TPB’s guidance is to assist tax practitioners and provide general information about the AML/CTF regime, complementing AUSTRAC’s more comprehensive information, and a comparative analysis of key requirements of the AML/CTF regime against TPB/TASA requirements.

Preventing financial abuse in the tax system

The TPB discussed proposed draft TPB website guidance for registered tax practitioners on preventing financial abuse within the tax system. This guidance seeks to educate, raise awareness and provide practical guidance to registered tax practitioners on how the Code of Professional Conduct can assist them to prevent and identify potential financial abuse of their client and avoid any inadvertent facilitation of financial abuse.

The TPB noted that the draft guidance was further informed by an out-of-session CSF working group on 17 November 2025 and the TPB’s participation in a CPA Australia Joint Working Group. Additional feedback was provided at the meeting for the TPB to consider before finalising and publishing the guidance.

Digital service providers

The TPB discussed the interaction between the Tax Agent Services Act 2009 (TASA) and certain services provided by digital service providers and work being undertaken to review the TPB’s existing guidance. Members supported this review and the TPB noted initial input provided by members. 

Other matters

The TPB provided a brief update on other guidance related matters including: 

  • The current public consultation on TPB(I) DX/2025 The use of artificial intelligence and the Code of Professional Conduct
  • Simplification of the TPB’s guidance products library to take effect from 30 April 2026
  • The development of the new consultations webpage on the TPB website to publish submissions, provide a high level summary of feedback received and actions taken in response to the feedback received. 

Strategic matters

Tax Practitioners Board

The TPB provided a number of emerging risks and pressures as to what they are observing in the broader environment, including:

  • economic reform and productivity agenda
  • evolving practices challenging traditional business models 
  • changing taxpayer needs 
  • competing demands on tax practitioners 
  • increasing fraud and unregistered providers.

Australian Taxation Office

The ATO outlined its commitment to investing in call verification through the ATO app and will be promoting and encouraging the use of the ATO app to strengthen security for the taxpayer.  The ATO also discussed the focus on tax time readiness including staff training initiatives and measures to ensure systems and workforce are operationally equipped. 

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 around decline in students wanting to enter the profession
  • support for a TPB campaign to encourage tax practitioners to disclose whether they are a part of a recognised professional associations
  • observations regarding payroll service providers and the perception that AI may deter entrants to the profession
  • interest in a post-implementation review of the breach reporting obligations.

 Operational matters

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

Contact details on the TPB Public Register

  • Tax practitioners will control which contact details are published on the TPB Public Register – being either an email, phone number and/or physical address 
  • Tax practitioners can still request to suppress ‘contact details’ on the TPB Register, for security and safety reasons.

Trading name changes on the public register

  • From April 2026, trading names will not be published on the TPB Register. As a one-off process, for tax practitioners who have a trading name on TPB records we will verify the name with ASIC data and publish the ASIC Registered Business Name on the TPB records from 1 April 2026.

Introduction of Digital ID

  • Tax practitioners can manage their TPB registrations through a single consolidated login using Digital ID. This means that tax practitioners no longer need to use usernames and passwords to log into My Profile, however, they can still log in this way, if preferred.

Enhancements to My Profile

  • A number of enhancements to My Profile are currently in the process of being implemented, including enhancing the new and renewal application fee payment process and enabling tax practitioners to complete the following actions in My Profile:
    • notify of a change in circumstances
    • notify changes to practice structure
    • request to vary a condition on registration
    • maintaining CPE logs
    • complete Statement of relevant experience
    • complete Schedule of Personal Details.

Complaint and litigation information

  •  recurring themes in common complaints received 
  • regulatory approach to addressing unregistered practitioners and serious misconduct 
  • the TPB approach to prioritising complaints, including assessment and finalisation based on risk
  • common TPB decisions appealed to the Administrative Review Tribunal (ART), including:
    • rejection of an application for registration (including renewals) 
    • termination of registration (commonly accompanied by a decision to impose a period during which an application for registration may not be made) 
    • suspension of registration.

Last modified: 5 August 2026