Tax Practitioners Board (within ATO)

Regulator function


  • administering a system to register tax practitioners, ensuring they have the necessary competence and personal attributes 
  • issuing guidance on relevant matters to support tax practitioners and consumers 
  • investigating conduct that may breach the TASA, including Code non-compliance, conduct resulting in a tax practitioner no longer meeting the ‘fit and proper person’ requirement for registration, and breaches of the civil penalty provisions 
  • resolving complaints lodged about practitioners and unregistered preparers 
  • imposing administrative sanctions for non-compliance with the Code 
  • seeking Federal Court of Australia (Federal Court) civil penalty orders in response to breaches by registered tax practitioners and unregistered preparers. 


  • Tax Agent Services Act 2009
  • Tax Agent Services Regulations 2022

Regulated community

Tax practitioners – individuals and entities that provide tax services – such as tax agents and BAS agents



Internal to department / external entity