The Tax Practitioners Board (TPB) has released draft guidance on the use of artificial intelligence (AI) and the Code of Professional Conduct (Code) for public consultation. 

Consistent with the TPB’s 2026 policy guidance priorities, the Exposure Draft Information Sheet provides practical guidance to support tax practitioners in understanding their obligations under the Code and the Tax Agent Services (Code of Professional Conduct) Determination 2024, when using AI in the delivery of tax agent services.

TPB Chair Peter de Cure AM said, ‘The Board is committed to supporting innovation in the tax profession. We recognise the significant opportunities AI can bring to improving productivity, efficiency and client service across the tax profession. Our aim is to help tax practitioners embrace the benefits of AI with confidence; while continuing to meet the high professional and ethical standards set out in the Code.’

Recognising the rapid evolution and growing capability of AI technologies, the TPB emphasises that the Exposure Draft is not intended to be a definitive or technical guide on AI systems. Instead, it focuses on helping tax practitioners understand how their existing statutory obligations apply when AI tools are incorporated into the provision of tax agent services.

The guidance highlights key considerations for practitioners when using AI, including competence, confidentiality, supervision and control, and the need for appropriate professional judgment, while also emphasising that tax practitioners remain responsible for the services they provide, whether AI tools are used or not.

Mr de Cure went on to say, ‘This draft guidance reflects our balanced approach; we want to encourage adoption of emerging technologies but also provide clear guardrails to ensure these tools are used responsibly by tax practitioners, complying with their obligations.’

Comments invited

The draft guidance is open for consultation until 21 April 2026. Submissions can be sent by email to tpbsubmissions@tpb.gov.au or by mail to Tax Practitioners Board, GPO Box 1620, Sydney NSW 2001.

The TPB will consider all submissions received before finalising its position.

About the Tax Practitioners Board

The TPB regulates tax practitioners in order to protect consumers and ensure the integrity of the profession and the tax system. The TPB aims to assure the community that tax practitioners meet appropriate standards of professional and ethical conduct. Follow us on LinkedIn and Facebook.