Tax Practitioners Board sanctions reforms

We are seeking feedback on draft regulations and a draft determination that support a stronger sanctions framework for the Tax Practitioners Board.

The draft regulations would require the Tax Practitioners Board to publish information about sanctions on the public register. This would apply when:

• a tax practitioner's registration is suspended or terminated

• an unregistered tax practitioner is convicted of an offence under the Tax Agent Services Act 2009

• an unregistered tax practitioner pays an infringement notice

• the Tax Practitioners Board accepts an enforceable voluntary undertaking.

The draft determination would require tax practitioners to tell clients about certain conduct matters.

Background

The Australian Government announced these reforms in the 2025–26 Budget.

These reforms build on earlier public consultation about the proposals.