TPB reveals 2026 compliance focus areas

“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 practitioner misconduct had direct impacts on taxpayers, community confidence and the overall integrity of the tax system, the TPB said. It acknowledged that practitioners played a vital role in the tax system, and in upholding compliance throughout the community.

This year, the board said it had opted to make its priorities public to support transparency and clarity to the tax profession. By making its compliance areas public, it aimed to promote integrity and voluntary compliance amongst tax agents.

In 2026, the TPB said it would crack down on tax practitioners who helped clients avoid paying debts or engage in phoenix activities, put clients into schemes designed to avoid tax, facilitated shadow economy activities, encouraged clients to overclaim work expenses, exploited vulnerable Australians or failed to meet their personal tax obligations.

The tax avoidance schemes under heightened scrutiny included artificial profit-shifting to low tax jurisdictions, hiding income or assets in secrecy havens illegally, and misusing research and development concessions.

De Cure said that the regulator’s 2026 priorities reflected the observed harm and prevalence of these issues in the community.

“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,” he said.

“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 said it would continue to work closely with the ATO to detect, investigate and respond to non-compliance. It said it would follow a proportionate and fair approach with an emphasis on education and support for compliant tax practitioners, but firm action where misconduct was present.

The board also called on tax practitioners to lodge a complaint with the TPB if they were aware of serious misconduct, and reminded them of their breach reporting obligations under the Tax Agent Services Act 2009.

“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,” de Cure said.