The Tax Practitioners Board (TPB) has announced its 2026 compliance priorities to provide greater transparency and clarity to the tax profession. By publishing these priorities for the first time, the TPB aims to promote integrity, support voluntary compliance, and strengthen community confidence in the tax profession. These priorities complement the TPB’s enduring focus areas, which remain central to its compliance approach.
In outlining the priorities, TPB Chair, Peter de Cure AM emphasised that they reflect the TPB’s commitment to identifying and addressing behaviours that undermine community trust in the tax profession.
Mr de Cure said, ‘Our compliance priorities highlight the importance of maintaining community confidence, protecting consumers, and upholding integrity standards. We want to support tax practitioners who are doing the right thing and provide clarity on where risks exist and the actions we are taking.’
Tax practitioners play a vital role in the tax system, with the community relying on them for high-quality advice to meet their tax obligations. Misconduct directly impacts taxpayers, the integrity of the tax system and community confidence. The priorities target both emerging and ongoing risks, with a particular focus on tax practitioner misconduct or unethical behaviour, including tax practitioners who:
- help clients avoid paying tax debts or engage in illegal phoenix activities, undermining employee entitlements and creditors' rights
- put clients into schemes designed to avoid tax, such as artificially shifting profits to low-tax jurisdictions, hiding income or assets in secrecy havens illegally, and misusing research and development concessions
- facilitate shadow economy activities
- encourage clients to overclaim work-related expenses
- engage in activities that exploit vulnerable Australians
- fail to meet their personal tax obligations.
Explaining how priorities are set, Mr de Cure explained, ‘We assess and review priorities based on data, intelligence and complaints. We focus on issues that are serious, frequent, and pose significant harm to the community. By highlighting these risks, we aim to help tax practitioners strengthen their practices and demonstrate our commitment to protecting the integrity of the tax profession.’
The TPB will continue working closely with the Australian Taxation Office and other regulators to detect, investigate and respond to non-compliance. Its approach will remain proportionate and fair, emphasising education and support for compliant tax practitioners, while taking firm action where misconduct occurs.
Mr de Cure added, ‘Most tax practitioners do the right thing and maintain high standards of professionalism. We want to continue supporting them and working with industry associations to promote best practice.’
The TPB has made it clear that tax practitioners who deliberately engage in misconduct or fraud will face sanctions. Anyone aware of serious misconduct is encouraged to lodge a complaint using the TPB's online form. Disclosures made in good faith may be eligible for whistleblower protections. Registered tax practitioners are reminded of their breach reporting obligation to report significant breaches of the Code of Professional Conduct.
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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.