TPB
Tax Practitioners Board
Federal regulator of tax + BAS agents under the Tax Agent Services Act 2009.
4
Obligations enforced
2
Enforcement actions tracked
4
Scope topics
Obligations enforced by TPB (4)
- criticalCWLTHComply with the TASA Code of Professional Conduct
Tax practitioners must observe honesty, competence, confidentiality, PI insurance, and (from 2025) expanded breach reporting.
- criticalCWLTHTASA Code Determinations from 1 August 2024
Tax practitioner code reformed via Code Determinations — false + misleading statements + supervision + breach reporting.
- highCWLTHComply with APES 110 Code of Ethics for Professional Accountants
Members of CA ANZ + CPA Australia + IPA bound by APES 110 — fundamental principles + threats + safeguards.
- highCWLTHMaintain TPB registration (tax/BAS agents)
Tax agents and BAS agents must be registered with the TPB and comply with the Code of Professional Conduct.
Recent TPB enforcement
- registration action2024TPB + Senate continued response — PwC tax leaks
TPB de-registered multiple PwC personnel through 2024; further confidentiality + breach-reporting legislation passed.
- registration action2023TPB v PwC Australia (tax leaks)
TPB terminated a former PwC partner's tax agent registration after finding the partner had shared confidential Treasury information with PwC personnel and clients.
Scope topics
Parent legislation
Source: regulator's own website. Rules Mate links and summarises — we don't republish full statutory text.