{ "entity_id": "B-000949", "folder": "Tax-Practitioners-Board", "name": "Tax Practitioners Board", "type": "Statutory Body", "jurisdiction": "Commonwealth", "portfolio": "Treasury", "website": "http://www.tpb.gov.au", "data_status": "rich", "completeness": { "has_strategy_brief": true, "has_strategy_structured": true, "has_vision": false, "has_kpi_targets": true, "has_kpi_results": true, "has_strategy_overview": true, "has_legislation_text": true, "has_legislation_structured": false, "has_global_initiatives_text": false, "has_ideas": true, "has_artifacts": true, "n_ideas": 12, "n_legislation": 0, "n_artifacts": 8, "n_kpi_targets": 1, "n_kpi_results": 1, "n_outcomes": 1, "verified_own_data": true }, "strategy_profile": { "status": "published", "confidence": "high", "summary": "The purpose of this document is to detail the TPB’s governance framework. It sets out: an overview of the structure of the TPB and its governance framework; the context in which the TPB operates including the role of the relevant Minister and key related Commonwealth departments and agencies that have co-regulatory and/or interrelated roles with the TPB (Part A); the role and responsibilities of the Board, the Chair and the Secretary of the TPB (known as the CEO/Secretary) (Part B); the role and responsibilities of the TPB’s management team and staff (Part C); the role and responsibilities of TPB Committees and Forums which have been delegated functions and powers under the TASA or otherwise delegated functions to support the TPB (Part D); the TPB’s planning, performance and reporting approach (Part E); and the TPB’s risk management approach (Part F).", "official_site_url": "http://www.tpb.gov.au", "source_documents": [ { "type": "strategie", "title": "Download TPB Governance Framework", "url": "http://www.tpb.gov.au/sites/default/files/2025-12/TPB%20Governance%20Framework_December%202024.pdf", "period": "2025", "confidence": "medium" }, { "type": "strategie", "title": "September 2024, version 1.1", "url": "https://www.digital.gov.au/sites/default/files/documents/2024-10/Policy%20for%20the%20responsible%20use%20of%20AI%20in%20government%201.1.pdf", "period": "2024", "confidence": "medium" }, { "type": "annual_report", "title": "Annual Report", "url": "https://www.tpb.gov.au/sites/default/files/2022-10/tpb_annual_report_2017-18.pdf", "period": "2022", "confidence": "high" } ], "purpose": { "text": "The purpose of this document is to detail the TPB’s governance framework. It sets out: an overview of the structure of the TPB and its governance framework; the context in which the TPB operates including the role of the relevant Minister and key related Commonwealth departments and agencies that have co-regulatory and/or interrelated roles with the TPB (Part A); the role and responsibilities of the Board, the Chair and the Secretary of the TPB (known as the CEO/Secretary) (Part B); the role and responsibilities of the TPB’s management team and staff (Part C); the role and responsibilities of TPB Committees and Forums which have been delegated functions and powers under the TASA or otherwise delegated functions to support the TPB (Part D); the TPB’s planning, performance and reporting approach (Part E); and the TPB’s risk management approach (Part F).", "source_url": "http://www.tpb.gov.au/sites/default/files/2025-12/TPB%20Governance%20Framework_December%202024.pdf", "source_page": 5, "source_deep_url": "http://www.tpb.gov.au/sites/default/files/2025-12/TPB%20Governance%20Framework_December%202024.pdf#page=5" }, "vision": null, "strategic_priorities": [], "values": [ { "name": "Committed to Service", "description": "", "source_url": "http://www.tpb.gov.au/sites/default/files/2025-12/TPB%20Governance%20Framework_December%202024.pdf", "source_page": null }, { "name": "Ethical Behaviour", "description": "", "source_url": "http://www.tpb.gov.au/sites/default/files/2025-12/TPB%20Governance%20Framework_December%202024.pdf", "source_page": null }, { "name": "Respectful", "description": "", "source_url": "http://www.tpb.gov.au/sites/default/files/2025-12/TPB%20Governance%20Framework_December%202024.pdf", "source_page": null }, { "name": "Accountable", "description": "", "source_url": "http://www.tpb.gov.au/sites/default/files/2025-12/TPB%20Governance%20Framework_December%202024.pdf", "source_page": null }, { "name": "Dynamic", "description": "", "source_url": "http://www.tpb.gov.au/sites/default/files/2025-12/TPB%20Governance%20Framework_December%202024.pdf", "source_page": null }, { "name": "Respectful", "description": "", "source_url": "http://www.tpb.gov.au/sites/default/files/2025-12/TPB%20Governance%20Framework_December%202024.pdf", "source_page": null }, { "name": "Integrity", "description": "", "source_url": "http://www.tpb.gov.au/sites/default/files/2025-12/TPB%20Governance%20Framework_December%202024.pdf", "source_page": null }, { "name": "Value others", "description": "", "source_url": "http://www.tpb.gov.au/sites/default/files/2025-12/TPB%20Governance%20Framework_December%202024.pdf", "source_page": null }, { "name": "Empower people", "description": "", "source_url": "http://www.tpb.gov.au/sites/default/files/2025-12/TPB%20Governance%20Framework_December%202024.pdf", "source_page": null } ], "outcomes": [ { "name": "Outcome 1: Governance and Accountability", "description": "The TPB ensures that tax agent services are provided to the public in accordance with appropriate standards of professional and ethical conduct.", "activities": [ "Establish delegation policies", "Acknowledge and observe duties and obligations as Commonwealth Officials", "Oversee a risk management framework" ], "source_url": "http://www.tpb.gov.au/sites/default/files/2025-12/TPB%20Governance%20Framework_December%202024.pdf", "source_page": 8, "source_deep_url": "http://www.tpb.gov.au/sites/default/files/2025-12/TPB%20Governance%20Framework_December%202024.pdf#page=8" } ], "performance_measures": [ { "code": "CCE01", "measure": "Annual Report", "target": "Stability or improvement", "latest_result": "Target met", "status": "Achieved", "target_source_url": "http://www.tpb.gov.au/sites/default/files/2025-12/TPB%20Governance%20Framework_December%202024.pdf", "target_source_page": 21, "result_source_url": "https://www.tpb.gov.au/sites/default/files/2022-10/tpb_annual_report_2017-18.pdf", "result_source_page": 21 } ], "document_alignment_terms": { "must_support": [ "The purpose of this document is to detail the TPB’s governance framework. It sets out: an overview of the structure of the TPB and its governance framework; the context in which th" ], "watch_terms": [ "Annual Report" ], "avoid_claiming_without_evidence": [] }, "review_note": "" }, "strategy_brief_md": "# Tax Practitioners Board — Strategy Brief\n\n**Reporting period**: 2024-25\n**Corporate plan in force**: 2025-26\n**Corporate Plan**: [2025-26](http://www.tpb.gov.au/sites/default/files/2025-12/TPB%20Governance%20Framework_December%202024.pdf)\n\n## Our purpose / purposes\n\n> The purpose of this document is to detail the TPB’s governance framework. It sets out: an overview of the structure of the TPB and its governance framework; the context in which the TPB operates including the role of the relevant Minister and key related Commonwealth departments and agencies that have co-regulatory and/or interrelated roles with the TPB (Part A); the role and responsibilities of the Board, the Chair and the Secretary of the TPB (known as the CEO/Secretary) (Part B); the role and responsibilities of the TPB’s management team and staff (Part C); the role and responsibilities of TPB Committees and Forums which have been delegated functions and powers under the TASA or otherwise delegated functions to support the TPB (Part D); the TPB’s planning, performance and reporting approach (Part E); and the TPB’s risk management approach (Part F). [[CP p.5](http://www.tpb.gov.au/sites/default/files/2025-12/TPB%20Governance%20Framework_December%202024.pdf#page=5)]\n\n## Outcomes\n\n### Outcome 1: Governance and Accountability\nThe TPB ensures that tax agent services are provided to the public in accordance with appropriate standards of professional and ethical conduct. [[CP p.8](http://www.tpb.gov.au/sites/default/files/2025-12/TPB%20Governance%20Framework_December%202024.pdf#page=8)]\n\n**Key activities:**\n- Establish delegation policies\n- Acknowledge and observe duties and obligations as Commonwealth Officials\n- Oversee a risk management framework\n\n## Values and principles\n\n_APS Values and Secretaries’ Charter of Leadership Behaviours (DRIVE)_\n\n- Committed to Service\n- Ethical Behaviour\n- Respectful\n- Accountable\n- Dynamic\n- Respectful\n- Integrity\n- Value others\n- Empower people\n\n## What they will measure themselves on this year (targets from 2025-26 corporate plan)\n\n| Code | Measure | Target | Source |\n|---|---|---|---|\n| CCE01 | Annual Report | Stability or improvement | [CP p.21](http://www.tpb.gov.au/sites/default/files/2025-12/TPB%20Governance%20Framework_December%202024.pdf#page=21) |\n\n## How they performed last year (results from 2024-25 annual report)\n\n| Code | Measure | Result | Status | Source |\n|---|---|---|---|---|\n| CCE01 | Annual Report | Target met | Achieved | AR p.21 |", "strategy_overview_evidence_md": null, "internal_strategy_evidence_md": "# Tax Practitioners Board - Strategy, Performance, and Operating Profile\n\n**Generated at**: 2026-05-09T22:33:29.403525+00:00\n**Entity ID**: B-000949\n**Entity type**: Statutory Body\n**Jurisdiction**: Commonwealth\n**Portfolio**: Treasury\n**Website**: http://www.tpb.gov.au\n\n> Draft generated from scraped source material. Treat this as an evidence pack for editorial review, not a final judgement.\n\n## Source Coverage\n\n| Source type | Count |\n|---|---:|\n| other-pdfs | 5 |\n| pages | 40 |\n| strategies | 2 |\n\n## Executive Readout\n\n### Purpose\n\n- Performance framework\nThe TPB reports on its performance against the key activities, performance criteria and targets set out for Australian Taxation Office Program 1.2: Tax Practitioners Board in the\nTreasury Portfolio Budget Statements 2024–25\n, and the key activities and performance measures set out in the\nTPB’s\nOur Plan for 2024–25\nOur portfolio and corporate performance measures are designed to evaluate the TPB’s effectiveness in achieving its purpose, as set out in\nOur Plan for 2024–25\n:\nThe role of the TPB is to support public trust and confidence in the integrity of the tax profession and the tax system and to ensure tax practitioner services are provided to the public in accordance with appropriate standards of professional and ethical conduct\n Source: `pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)`\n- Portfolio departments Mandatory\n17AE(2)\nNot applicable\nWhere the outcomes and programs administered by the entity differ from any Portfolio Budget Statement, Portfolio Additional Estimates Statement or other portfolio estimates statement that was prepared for the entity for the period, include details of variation and reasons for change\nIf applicable, Mandatory\n17AD(c)\nReport on the Performance of the entity\nAnnual performance Statements\n17AD(c)(i); 16F\n31–47\nAnnual performance statement in accordance with paragraph 39(1)(b) of the Act and section 16F of the Rule.\n Source: `pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)`\n- The Board met 10 times during 2023–24, to\nManaging risk and fraud\nprovide strategic direction and oversight of the\nOur approach to risk management aligns with\nactivities and performance of the TPB.\nthe requirements of the PGPA Act, the Australian\nAt those meetings, the Board was presented Government’s principles of regulatory best\nwith a range of governance reports, including: practice, and the Commonwealth Risk\n• the business report outlining our operations Management Framework.\nover the previous period Our risk management processes help us to\n• the performance report for the preceding clarify our goals, confirm strategies, prioritise\nquarter, highlighting achievements and resources, test effectiveness and report\nchallenges against the strategic objectives on our work.\nand performance measures of the 2023–24\nDuring 2023–24, we reviewed, assessed and\ncorporate plan.\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)`\n- Table 13: Performance measure 4.2 results –\nTo support new staff to achieve effective and compliance cases completed in 2023–24\nefficient investigation outcomes, the TPB is\nPeriod Cases Nudges Total\ncontinuing to focus on more streamlined and\ntargeted responses to emerging Quarter 1 98 0 98\ncompliance risks.\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)`\n\n### Role and Functions\n\n- Performance framework\nThe TPB reports on its performance against the key activities, performance criteria and targets set out for Australian Taxation Office Program 1.2: Tax Practitioners Board in the\nTreasury Portfolio Budget Statements 2024–25\n, and the key activities and performance measures set out in the\nTPB’s\nOur Plan for 2024–25\nOur portfolio and corporate performance measures are designed to evaluate the TPB’s effectiveness in achieving its purpose, as set out in\nOur Plan for 2024–25\n:\nThe role of the TPB is to support public trust and confidence in the integrity of the tax profession and the tax system and to ensure tax practitioner services are provided to the public in accordance with appropriate standards of professional and ethical conduct\n Source: `pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)`\n- Portfolio departments Mandatory\n17AE(2)\nNot applicable\nWhere the outcomes and programs administered by the entity differ from any Portfolio Budget Statement, Portfolio Additional Estimates Statement or other portfolio estimates statement that was prepared for the entity for the period, include details of variation and reasons for change\nIf applicable, Mandatory\n17AD(c)\nReport on the Performance of the entity\nAnnual performance Statements\n17AD(c)(i); 16F\n31–47\nAnnual performance statement in accordance with paragraph 39(1)(b) of the Act and section 16F of the Rule.\n Source: `pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)`\n- 17AE(1)(aa)(iii) Commissioner Period as the accountable authority or member of Mandatory\nof Taxation the accountable authority within the reporting period.\nannual report\npage 140\n17AE(1)(b) Not applicable An outline of the structure of the portfolio of the Portfolio\nentity. departments\nMandatory\n17AE(2) Not applicable Where the outcomes and programmes administered If applicable,\nby the entity differ from any Portfolio Budget Mandatory\nStatement, Portfolio Additional Estimates Statement\nor other portfolio estimates statement that was\nprepared for the entity for the period, include details\nof variation and reasons for change.\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)`\n- 1)\nreport, 36–38 Act 2023, 24\nstructure, organisational, 16 Treasury Laws Amendment (Tax Accountability and\nFairness) Act 2024, 8, 24\nsubmissions to government consultations, 35\nTreasury Portfolio Budget Statements 2023–24, 32\nsupplier costs, 56–57\nSupport and safeguard our performance through U\na technology work program (key activity 6),\nperformance report, 50–51 unregistered preparers, measures to curb, 7, 8\nSupport our people to build organisational capability,\nV\nculture and leadership (key activity 5), performance\nreport, 47–49 Van Stroe, Jessa, court case, 26–27, 44\nsurveys\nW\nstaff, 47, 48, 49, 50, 51\ntax practitioners, 38, 39, 41, 46 webinars, 2, 25, 28, 39, 40\nwebinar attendees, 28, 40 website, TPB\nenhancements, 36, 38, 40\nT\npublications on, 39\nTax Agent Services Act 2009, 6, 35, 56, 62 wellbeing, staff, 47\namendments to, 8, 24 whistleblower protection measures, 8, 24, 42\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)`\n- 1) Act\nstructure, organisational, 15–16 2023, 24\nsubmissions to government enquiries, 35 Treasury Laws Amendment (Tax Accountability and\nsummary of performance, 34 Fairness) Act 2024, 8, 24\nsupplier costs, 50, 51 Treasury Portfolio Budget Statements 2024–25, 32\nsurveys\nstaff, 45, 46 U\ntax practitioners, 38, 39, 40, 44\nunregistered preparers, measures to curb, 8, 25,\n27–28, 41\nT\nTax Agent Services Act 2009, 6, 21, 50, 53 V\namendments to, 8, 24\nVan Dyke, Jayden, court case, 28, 42\nBoard’s powers and functions under, 6, 7\nVan Stroe, Jessa, court case, 42\ncompliance measures, 27, 28\nreview of, 2, 35\nW\nTax Agent Services (Code of Professional Conduct)\nDetermination 2024, 2, 24, 39, 53\nwebinar program, 3, 24, 29, 40\nTax Agent Services Regulations 2022, 7, 50\nwebsite publications, 29, 38, 39\nTax Agent Services (Specified BAS Services No.1)\nwellbeing, staff, 45\nInstrument 2020, 7\n Source: `other-pdfs/TPB-20annual-20report-20202425.pdf (http://www.tpb.gov.au/sites/default/files/2025-10/TPB%20annual%20report%20202425.pdf)`\n- An overview of the structure of the TPB and its governance framework;\nb. the context in which the TPB operates including the role of the relevant Minister and\nkey related Commonwealth departments and agencies that have co-regulatory and/or\ninterrelated roles with the TPB (Part A).\nc. the role and responsibilities of the Board,2 the Chair3 and the Secretary of the TPB\n(known as the CEO/Secretary)4 (Part B);\nd. the role and responsibilities of the TPB’s management team and staff (Part C);\ne. the role and responsibilities of TPB Committees and Forums which have been\ndelegated functions and powers under the TASA or otherwise delegated functions to\nsupport the TPB (Part D);\nf. the TPB’s planning, performance and reporting approach (Part E); and\ng. the TPB’s risk management approach (Part F).\n Source: `strategies/TPB-20Governance-20Framework_December-202024.pdf (http://www.tpb.gov.au/sites/default/files/2025-12/TPB%20Governance%20Framework_December%202024.pdf)`\n\n### Strategic Priorities\n\n- The Board met 10 times during 2023–24, to\nManaging risk and fraud\nprovide strategic direction and oversight of the\nOur approach to risk management aligns with\nactivities and performance of the TPB.\nthe requirements of the PGPA Act, the Australian\nAt those meetings, the Board was presented Government’s principles of regulatory best\nwith a range of governance reports, including: practice, and the Commonwealth Risk\n• the business report outlining our operations Management Framework.\nover the previous period Our risk management processes help us to\n• the performance report for the preceding clarify our goals, confirm strategies, prioritise\nquarter, highlighting achievements and resources, test effectiveness and report\nchallenges against the strategic objectives on our work.\nand performance measures of the 2023–24\nDuring 2023–24, we reviewed, assessed and\ncorporate plan.\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)`\n- Performance framework\nThe TPB reports on its performance against the key activities, performance criteria and targets set out for Australian Taxation Office Program 1.2: Tax Practitioners Board in the\nTreasury Portfolio Budget Statements 2024–25\n, and the key activities and performance measures set out in the\nTPB’s\nOur Plan for 2024–25\nOur portfolio and corporate performance measures are designed to evaluate the TPB’s effectiveness in achieving its purpose, as set out in\nOur Plan for 2024–25\n:\nThe role of the TPB is to support public trust and confidence in the integrity of the tax profession and the tax system and to ensure tax practitioner services are provided to the public in accordance with appropriate standards of professional and ethical conduct\n Source: `pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)`\n- Composite measures, which comprise 2 or more sub‑measures, receive equal weighting to simple measures when assessed against the rating scale\nTable 8: Performance rating scale\nTable 8: Performance rating scale\nRating\nThreshold\nAchieved\n100% of target was met\nSubstantially achieved\n85% to 99% of target was met\nPartially achieved\n75% to 84% of target was met\nNot achieved\nLess than 75% of target was met\nSummary of performance\nThe TPB’s performance in 2024–25 is assessed against 7 key activities and 16 measures.\n Source: `pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)`\n- [pages 12,13,14,15]\nments identified in\nPeter de Cure AM\nour 2024 strategic plan, and we are now\nChair\nrefining our strategic priorities that will guide our\nfuture direction.\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)`\n- [Page 3]\nTPB | Chair’s foreword\nChair’s foreword\nOn behalf of the TPB staff and Board, I am pleased The TPB’s key activities in 2025–26 will focus on:\nto contribute to this corporate plan with the ATO • delivering a proportionate, fair and data-driven\nand ACNC. risk-based compliance program\nThe TPB’s work supports public trust and confidence • supporting tax practitioners and the public\nin the integrity of the tax profession and tax system.\n• contributing to and informing the tax and\nIn the past 2 years, we have seen significant reforms\nregulatory system\nshaped by the 2019 independent review led by\n• enhancing our capabilities.\n Source: `other-pdfs/TPB-20plan-202025-26.pdf (http://www.tpb.gov.au/sites/default/files/2025-09/TPB%20plan%202025-26.pdf)`\n- [Page 4]\nTPB Governance Framework\nGLOSSARY AND RELEVANT LINKS\nASIC Australian Securities and Investments Commission\nATO Australian Taxation Office\nAPS Australian Public Service\nAPS Code of APS Code of Conduct\nConduct\nARC Audit and Risk Committee\nBCC Board Conduct Committee\nCEO/Secretary CEO/Secretary of the TPB\nChair Chair of the TPB\nCommissioner Commissioner of Taxation\nDomestic Travel Domestic Travel Policy (RMG 404)\nPolicy\nIGTO Inspector General of Taxation and Taxation Ombudsman\nMoU Memorandum of Understanding\nOfficial Travel Remuneration Tribunal (Offical Travel) Determination\nDetermination\nPGPA Act Public Governance, Performance and Accountability Act 2013\nPGPA Rule Public Governance, Performance and Accountability Rule 2014\nPPC Professional Practice Committee\nPublic Service Public Service Act 1999\nAct\nRemuneration Remuneration Tribunal (Remuneration and Allowances for Holders of\n Source: `strategies/TPB-20Governance-20Framework_December-202024.pdf (http://www.tpb.gov.au/sites/default/files/2025-12/TPB%20Governance%20Framework_December%202024.pdf)`\n- 1 Statement of Expectations at p.2 “Transparency and Accountability”\n2 The Board is appointed under s 60-25(2) of the TASA\n3 The Chair is appointed under s 60-25(2) of the TASA\n4 The CEO/Secretary and TPB management and staff are made available by the ATO to assist the TPB\nin accordance with s 60-80 of the TASA and the TASR\nPAGE 5 OF 22\nOFFICIAL\n Source: `strategies/TPB-20Governance-20Framework_December-202024.pdf (http://www.tpb.gov.au/sites/default/files/2025-12/TPB%20Governance%20Framework_December%202024.pdf)`\n- We will focus on being responsive to the rapidly changing environment and will work collectively to build trust, mutual accountability, and to achieve the TPB’s key activities, focusing on:\nsupporting tax practitioners and the public with reliable services, trusted guidance, and proactive communication\ndelivering a fair and proportionate risk‑based compliance program\nenhancing our capabilities through strong leadership, optimised resources, good governance, and strategic stakeholder engagement\nshaping the system to address misconduct and align with government priorities.\n Source: `pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)`\n- Table 3: Ongoing, non-ongoing and casual employees by classification and gender at 30 June\nOngoing, non-ongoing and casual employees by classification and gender\nClassification\n2024\n2025\nFemale\nMale\nTotal\nFemale\nMale\nTotal\nSES Band 2\n0\n1\n1\n0\n1\n1\nSES Band 1\n1\n0\n1\n1\n1\n2\nEL 2\n3\n5\n8\n2\n8\n10\nEL 1\n19\n20\n39\n19\n20\n39\nAPS 6\n30\n26\n56\n37\n27\n64\nAPS 5\n21\n13\n34\n38\n17\n35\nAPS 4\n12\n16\n28\n19\n13\n32\nAPS 3\n10\n3\n13\n11\n5\n16\nAPS 2\n1\n1\n2\n0\n0\n0\nTotal\n97\n85\n182\n107\n92\n199\nAPS = Australian Public Service Level, EL = Executive Level, SES = Senior Executive Service\nNote:\nThe TPB has no staff that identified as a different gender.\n Source: `pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)`\n- Table 4: Ongoing, non-ongoing and casual employees by full-time and part-time employment at 30 June\nOngoing, non-ongoing and casual employees by full-time and part-time employment at 30 June\n2024\n2025\nClassification\nFull-time\nPart-time\nTotal\nFull-time\nPart-time\nTotal\nSES Band 2\n1\n0\n1\n1\n0\n1\nSES Band 1\n1\n0\n1\n2\n0\n2\nEL 2\n8\n0\n8\n10\n0\n10\nEL 1\n37\n2\n39\n38\n1\n39\nAPS 6\n49\n7\n56\n58\n6\n64\nAPS 5\n28\n6\n34\n29\n6\n35\nAPS 4\n28\n0\n28\n32\n0\n32\nAPS 3\na\n8\n5\n13\n11\n5\n16\nAPS 2\n2\n0\n2\n0\n0\n0\nTotal\n162\n20\n182\n181\n18\n199\nAPS = Australian Public Service Level, EL = Executive Level, SES = Senior Executive Service\na\nAPS 3 casual staff member allocated to part-time.\n Source: `pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)`\n\n## KPIs, Targets, and Where They Are At\n\n- [Page 55]\nPerformance measure 5.2\nMeasure Target Result Best practice principles\nOur staff (5.2a) 76% of staff are Partially achieved 1.\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)`\n- [Page 50]\nPerformance measure 4.2\nMeasure Target Result Best practice principles\nThe number and >850 compliance cases are Not achieved 1.\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)`\n- KEY ACTIVITY 2:\nStreamline registration and support to new and existing tax practitioners, the public and other stakeholders\nPerformance measure 2.1\nPerformance measure 2.1\nMeasure\nTarget\nResult\nBest practice principles\nOur internal service standards results\n80% new and renewal applications are processed within 30 days\n95% new and renewal applications are processed within 60 days\nAchieved\n1.\n Source: `pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)`\n- Table 10:\nRegistrations processed within service standards\nTable 10:\nRegistrations processed within service standards\nService standard\n2020–21\n2021–22\n2022–23\n2023-24\n2024-25\n80% new and renewal applications are processed within 30 days\n92%\n94%\n98%\n95%\n95%\n95% new and renewal applications are processed within 60 days\n99%\n98%\n99%\n99%\n99%\nPerformance measure 2.2\nPerformance measure 2.2\nMeasure\nTarget\nResult\nBest practice principles\nOur quality assurance results\nThe TPB will conduct quality assurance checks quarterly\nAchieved\n1.\n Source: `pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)`\n- Table 11: Client service quality assurance results\nTable 11: Client service quality assurance results\nStandard met\nImprovement required\n2022-23\n2023-24\n2024-25\n2022-23\n2023-24\n2024-25\nProduct type\nNo.\n%\nNo.\n%\nNo.\n%\nNo.\n%\nNo.\n%\nNo.\n%\nFinalised application processing\n115\n96\n79\n93\n89\n99\n5\n4\n6\n7\n1\n1\nFinalised emails\n29\n81\n54\n90\n35\n85\n7\n19\n6\n10\n6\n15\nFinalised telephony\n49\n100\n67\n85\n26\n81\n0\n0\n12\n15\n6\n19\nPerformance measure 2.3\nPerformance measure 2.3\nMeasure\nTarget\nResult\nBest practice principles\nTax practitioner satisfaction\n71% of tax practitioners are satisfied\nSubstantially achieved\n1.\n Source: `pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)`\n- October 2022\nMay 2023\nOctober 2023\nApril 2024\nOctober 2024\nApril 2025\nTax practitioners responding we have been very effective or moderately effective\n70%\n72%\n75%\n73%\n56%\n63%\nKEY ACTIVITY 3:\nImprove tax practitioner standards and integrity with support and guidance\nPerformance measure 3.1\nPerformance measure 3.1\nMeasure\nTarget\nResult\nBest practice principles\nThe number of relevant guidance products published\nThe TPB will support the tax profession by publishing regular guidance material\nAchieved\n3.\n Source: `pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)`\n- KEY ACTIVITY 5:\nSupport our people to build organisational capability, culture, and leadership\nPerformance measure 5.1\nPerformance measure 5.1\nMeasure\nTarget\nResult\nBest practice principles\nOur staff wellbeing and engagement\nOur APS Census results are:\n>75% for wellbeing\n>78% for engagement\nSubstantially achieved\n1.\n Source: `pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)`\n- Performance measure 5.2\nPerformance measure 5.2\nMeasure\nTarget\nResult\nBest practice principles\nOur staff satisfaction with TPB workplace culture, skills development and leadership\n76% of staff are satisfied with workplace culture\n77% of staff are satisfied with skills development\n81% of staff are satisfied with leadership\nSubstantially achieved\n1.\n Source: `pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)`\n- In 2024–25, most TPB systems had close to 100% availability, with quick fixes to minor incidents and 2 wider incidents addressed out of hours to minimise disruption\nPerformance measure 6.2\nPerformance measure 6.2\nMeasure\nTarget\nResult\nBest practice principles\nOur system reliability\n>5% reduction of incident calls\n80% of staff are satisfied with system reliability\nAchieved\n1.\n Source: `pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)`\n- [Page 41]\nTable 7: Performance rating scale\nRating Threshold\nAchieved 100% of target has been met\nSubstantially achieved 85%–99.9% of target has been met\nPartially achieved 75%–<85% of target has been met\nNot achieved <75% of target has been met\nTable 8: Summary of performance in 2023–24\nKey activitya Performance measurea Result\n1.\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)`\n- Table 10: Registrations processed within service standards\nService standard 2020–21 2021–22 2022–23 2023–24 2024–25\n80% new and renewal applications 92% 94% 98% 95% 95%\nare processed within 30 days\n95% new and renewal applications 99% 98% 99% 99% 99%\nare processed within 60 days\nPerformance measure Target Result Best practice principles\n2.2 Our quality The TPB will conduct Achieved 1.\n Source: `other-pdfs/TPB-20annual-20report-20202425.pdf (http://www.tpb.gov.au/sites/default/files/2025-10/TPB%20annual%20report%20202425.pdf)`\n- KEY ACTIVITY 4:\nProtect consumers through a risk-based compliance program\nPerformance measure 4.1\nPerformance measure 4.1\nMeasure\nTarget\nResult\nBest practice principles\nProportion of completed risk assessments\n90% of matters are risk assessed\na\nAchieved\n2.\n Source: `pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)`\n- We are committed to supporting the wellbeing and engagement of all our people, including by improving capability, culture and organisational leadership\nKEY ACTIVITY 6:\nSupport and safeguard our performance through a technology work program\nPerformance measure 6.1\nPerformance measure 6.1\nMeasure\nTarget\nResult\nBest practice principles\nOur system availability\nSystem availability is >95%\nAchieved\n1.\n Source: `pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)`\n- [Page 43]\nKEY ACTIVITY 2:\nStreamline registration to support new and existing tax\npractitioners\nPerformance measure 2.1\nMeasure Target Result Best practice principles\nOur internal service 80% of new and renewal Achieved 1.\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)`\n\n## Key Metrics\n\n| Values found | Evidence | Source |\n|---|---|---|\n| $26,598,177\n, $32,088,000\n, $19,924,979\n, $25,126,644\n, $4,102,956\n, $7,457,671 | Table 14: Budget summary, 2023–24 and 2024–25\nBudget summary, 2023–24 and 2024–25\nSummary of costs\n2023–24\n2024–25\nTPB budget\n$26,598,177\n$32,088,000\nExpenditure\nStaff costs\n$19,924,979\n$25,126,644\nSupplier costs\n$4,102,956\n$7,457,671\nTotal expenditure\n$24,027,935\n$32,584,316\nAdditional application fee revenue\n$0\na\n$781,519\nSurplus\n$2,570,242\n$285,204\na\nApplication fee revenue previously administered through consolidated revenue prior to introduc | `pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)` |\n| $26,598,177 , $32,088,000\n, $19,924,979 , $25,126,644\n, $4,102,956 , $7,457,671 | Table 14: Budget summary, 2023–24 and 2024–25\nSummary of costs 2023–24 2024–25\nTPB budget $26,598,177 $32,088,000\nExpenditure\nStaff costs $19,924,979 $25,126,644\nSupplier costs $4,102,956 $7,457,671\nTotal expenditure $24,027,935 $32,584,316\nAdditional application fee revenue $0 a $781,519\nSurplus $2,570,242 $285,204\na Application fee revenue previously administered through consolidated revenue prior to introduction of special account. | `other-pdfs/TPB-20annual-20report-20202425.pdf (http://www.tpb.gov.au/sites/default/files/2025-10/TPB%20annual%20report%20202425.pdf)` |\n| $32,088,000, , $4,425,000 , $27,663,000 | Budget summary\nThe TPB’s operating budget for 2024–25 was $32,088,000, comprising application fee revenue of $4,425,000 and a direct appropriation of $27,663,000 from government. | `pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)` |\n| $14,622\n, $12,703\n, $1,909\n, $1,919\n, $10,615\n, $13,194 | Table 5: TPB revenue and expenses estimates (for the registration process only)\nYear\nEstimates\nExpenses\nRevenue\nSurplus/\n(deficit)\nCumulative\nbalance\n2018-19\nActual\n$'000\n$14,622\n$12,703\n-$1,909\n-$1,919\n2019-20\nActual\n$'000\n$10,615\n$13,194\n$2,580\n$661\n2020-21\nActual\n$'000\n$15,725\n$15,983\n$258\n$918\n2021-22\nEstimate\n$'000\n$15,696\n$14,861\n-$835\n2021-22\nActual\n$'000\n$13,983\n$13,968\n-$16\n$902\n2022-23\nEstimate\n$'000\n$12,620\n$14,989\n$2,369\n$3,271\n2023-2 | `pages/announcements-index.html (http://www.tpb.gov.au/cost-recovery-implementation-statement-cris)` |\n| $5,206,519 , $4,425,000, , $781,519 | TPB 2024–25 application fee revenue collected was $5,206,519 against budget of $4,425,000, which generated a surplus of $781,519 in revenue collected. | `pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)` |\n| $2,456,223 , $720,461 , $441,145 | The supplier costs outlined in Table 14 included the following major expenditure in 2024–25:\n$2,456,223 for the maintenance and development of business systems and IT infrastructure, along with the hosting and maintenance of the TPB’s website; use of IT contractors and service and software providers; and engagement of expertise to support our data analytics capabilities.\n$720,461 for litigation and external legal advice – litigation costs in 2024 | `pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)` |\n| $395,216 | The TPB obtained • $395,216 for remuneration of Board members\nATO approval to carry over this underspend to in accordance with rates determined by the\nsupport its strategies and reform initiatives for Remuneration Tribunal – this figure includes\n2024–25. the superannuation component\nTable 15: Actual expenses\nCategory Type 2022–23 2023–24\n($) ($)\nDirect expenditure Staff and salariesa 16,180,209 19,924,983\nSupplier costs 4,314,130 4,102,960\nTotalb | `other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)` |\n| $185,654 , $65,532 , $96,836 , $25,877 , $128,620 | [Page 64]\n• $185,654 for travel and accommodation costs • $65,532 for staff learning and development\nassociated with the running of the TPB – • $96,836 for other operating expenses\ninterstate travel is often necessary for Board\n• $25,877 for the use of business advisory\nmembers and staff to carry out their\nservices.\nresponsibilities, including investigations and\nstakeholder engagement Capital expenditure was incurred while improving\nand enhancing | `other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)` |\n| $2,456,223 , $720,461 , $441,145 , $275,784 | [Page 58]\nThe supplier costs outlined in Table 14 included the following major expenditure in 2024–25:\n„ $2,456,223 for the maintenance and development of business systems and IT infrastructure,\nalong with the hosting and maintenance of the TPB’s website; use of IT contractors and service\nand software providers; and engagement of expertise to support our data analytics capabilities.\n„ $720,461 for litigation and external legal advice – litigation | `other-pdfs/TPB-20annual-20report-20202425.pdf (http://www.tpb.gov.au/sites/default/files/2025-10/TPB%20annual%20report%20202425.pdf)` |\n| 39\nAPS, 64\nAPS, 35\nAPS, 32\nAPS, 16\nAPS, 199\nAPS | Table 3: Ongoing, non-ongoing and casual employees by classification and gender at 30 June\nOngoing, non-ongoing and casual employees by classification and gender\nClassification\n2024\n2025\nFemale\nMale\nTotal\nFemale\nMale\nTotal\nSES Band 2\n0\n1\n1\n0\n1\n1\nSES Band 1\n1\n0\n1\n1\n1\n2\nEL 2\n3\n5\n8\n2\n8\n10\nEL 1\n19\n20\n39\n19\n20\n39\nAPS 6\n30\n26\n56\n37\n27\n64\nAPS 5\n21\n13\n34\n38\n17\n35\nAPS 4\n12\n16\n28\n19\n13\n32\nAPS 3\n10\n3\n13\n11\n5\n16\nAPS 2\n1\n1\n2\n0\n0\n0\nTotal\n97\n85\n182\n107\n92\n199\nA | `pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)` |\n| 39\nAPS, 64\nAPS, 35\nAPS, 32\nAPS, 16\nAPS, 199\nAPS | Table 4: Ongoing, non-ongoing and casual employees by full-time and part-time employment at 30 June\nOngoing, non-ongoing and casual employees by full-time and part-time employment at 30 June\n2024\n2025\nClassification\nFull-time\nPart-time\nTotal\nFull-time\nPart-time\nTotal\nSES Band 2\n1\n0\n1\n1\n0\n1\nSES Band 1\n1\n0\n1\n2\n0\n2\nEL 2\n8\n0\n8\n10\n0\n10\nEL 1\n37\n2\n39\n38\n1\n39\nAPS 6\n49\n7\n56\n58\n6\n64\nAPS 5\n28\n6\n34\n29\n6\n35\nAPS 4\n28\n0\n28\n32\n0\n32\nAPS 3\na\n8\n5\n13\n11\n5\n16\nAPS 2\n2 | `pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)` |\n| $32,584,316, , $25,126,644, $7,457,671 | TPB 2024–25 expenditure was $32,584,316, comprising $25,126,644/184.06 full‑time equivalent staff in labour costs and $7,457,671 in supplier costs\n. | `pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)` |\n| 56\nAPS, 34\nAPS, 28\nAPS, 13\nAPS | [Page 25]\nTable 3: Ongoing, non-ongoing and casual employees by classification and gender at 30 June\n2023 2024\nClassification Female Male Total Female Male Total\nSenior Executive Service Band 2 0 1 1 0 1 1\nSenior Executive Service Band 1 1 0 1 1 0 1\nExecutive Level (EL) 2HWVa 1 0 1 0 0 0\nEL 2 2 4 6 3 5 8\nEL 1 12 14 26 19 20 39\nAustralian Public Service (APS) 6 25 22 47 30 26 56\nAPS 5 12 6 18 21 13 34\nAPS 4 16 6 22 12 16 28\nAPS 3 13 3 16 10 3 13\nA | `other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)` |\n| 56\nAPS, 34\nAPS, 28\nAPS, 13\nAPS | Table 4: Ongoing, non-ongoing and casual employees by full-time and part-time employment at 30 June\n2023 2024\nClassification Full‑time Part‑time Total Full‑time Part‑time Total\nSenior Executive Service Band 2 1 0 1 1 0 1\nSenior Executive Service Band 1 1 0 1 1 0 1\nExecutive Level (EL) 2HWVa 1 0 1 0 0 0\nEL 2 5 1 6 8 0 8\nEL 1 25 1 26 37 2 39\nAustralian Public Service (APS) 6 41 6 47 49 7 56\nAPS 5 11 7 18 28 6 34\nAPS 4 21 1 22 28 0 28\nAPS 3 10 6 16 | `other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)` |\n\n## Key Achievements\n\n- Table 7: Changes to 2024–25 performance measure\nChanges to 2024–25 performance measure\nOriginal measure\nDescription of change\nRational for change\n4.1 Number of completed risk assessments\nWording was changed to ‘4.1 Proportion of completed risk assessments’.\n Source: `pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)`\n- Through targeted reforms, proactive compliance, and enhanced education, we continue to protect the public and uphold professional standards.’\nSome key highlights from the 2024 - 25 Annual Report include:\nreducing red tape and improving tax practitioner services, including the streamlined annual registration process\nsupporting the public, especially assisting 3,500 clients to reset their tax affairs following sanctions against their tax adviser\nidentifying environmental changes from over 13,000 complaints and referrals, shaping our strategies and risk management\na fair and tailored compliance program, dealing with tax advisers who fail to act lawfully and ethically.\n Source: `pages/media-releases-index__20.html (http://www.tpb.gov.au/tpb-annual-report-2024-25-strengthening-integrity-and-supporting-tax-profession)`\n- [Page 5]\nContents\n1 Year in review 1\n2 About the Tax Practitioners Board 5\nTax practitioners 6\nFunctions 7\nBoard 8\nOrganisation 16\n3 Highlights of 2023–24 23\nSupport for legislative reform 24\nWhole‑of‑government approach 24\nIntroduction of annual registration 25\nSupport for clients of high‑risk practitioners 25\nTargeted compliance activities 25\nLitigation 26\nGuidance and education 28\n4 Annual performance statement 31\nPerformance framework 32\nKey activity 1: Collaborate with our stakeholders to support and shape government reforms 35\nKey activity 2: Streamline registration to support new and existing tax practitioners 36\nKey activity 3: Improve tax practitioner standards and integrity with support and guidance 39\nKey activity 4: Protect consumers through a risk‑based compliance program 42\nKey activity 5: Support our people to build organisational capability, culture and leadership 47\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)`\n- [Page 6]\nFigures\nFigure 1: Tax practitioners by region at 30 June 2024 7\nFigure 2: Organisational structure at 30 June 2024 16\nTables\nTable 1: Ongoing, non‑ongoing and casual employees by region at 30 June 17\nTable 2: Ongoing, non‑ongoing and casual employees by functional area at 30 June 17\nTable 3: Ongoing, non-ongoing and casual employees by classification and gender at 30 June 18\nTable 4: Ongoing, non‑ongoing and casual employees by full‑time and part‑time employment at 30 June 18\nTable 5: Ongoing employees belonging to diversity groups at 30 June 19\nTable 6: Key management personnel remuneration in 2023–24 20\nTable 7: Performance rating scale 34\nTable 8: Summary of performance in 2023–24 34\nTable 9: Performance measure 2.1 results – registrations processed within service standards 36\nTable 10: Performance measure 2.2 results – client services quality assurance results 37\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)`\n- [pages 8,9,10,12]\nvices quality assurance results 37\nTable 11: Performance measure 2.3 results – tax practitioner satisfaction with reduction in red tape 38\nTable 12: Performance measure 4.1 results – complaints and case leads completed in 2023–24 42\nTable 13: Performance measure 4.2 results – compliance cases completed in 2023–24 43\nTable 14: Performance measure 4.3 results – finalised litigation matters involving\nthe TPB in 2023–24 45\nTable 15: Actual expenses 56\nTable 16: Budget allocation by cost centre in 2023–24 57\nTable A1: Disclosures of official information to external agencies in 2023–24 62\nTable B1: Recognised professional associations at 30 June 2024 64\nTable C1: Guidance products and instruments published in 2023–24 65\nTAX PRACTITIONERS BOARD · ANNUAL REPORT 2023–24 v\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)`\n- The Board met 10 times during 2023–24, to\nManaging risk and fraud\nprovide strategic direction and oversight of the\nOur approach to risk management aligns with\nactivities and performance of the TPB.\nthe requirements of the PGPA Act, the Australian\nAt those meetings, the Board was presented Government’s principles of regulatory best\nwith a range of governance reports, including: practice, and the Commonwealth Risk\n• the business report outlining our operations Management Framework.\nover the previous period Our risk management processes help us to\n• the performance report for the preceding clarify our goals, confirm strategies, prioritise\nquarter, highlighting achievements and resources, test effectiveness and report\nchallenges against the strategic objectives on our work.\nand performance measures of the 2023–24\nDuring 2023–24, we reviewed, assessed and\ncorporate plan.\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)`\n- [Page 49]\nKEY ACTIVITY 4:\nProtect consumers through a risk-based\ncompliance program\nPerformance measure 4.1\nMeasure Target Result Best practice principles\nThe number of >2,700 completed Substantially 2.\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)`\n- Going forward, this will be better enabled by law\nWe completed 2,283 risk assessments overall,\nreforms such as mandatory breach reporting and\nwhich included 918 complaints and 1,365 case\nthe extension of whistleblower provisions.\nleads, as shown in Table 12.\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)`\n- Table 13: Performance measure 4.2 results –\nTo support new staff to achieve effective and compliance cases completed in 2023–24\nefficient investigation outcomes, the TPB is\nPeriod Cases Nudges Total\ncontinuing to focus on more streamlined and\ntargeted responses to emerging Quarter 1 98 0 98\ncompliance risks.\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)`\n- 2)\nwhole‑of‑government approach, 21, 25, 32\nInstrument 2020, 7\nworkforce statistics, TPB, 17–19\ntax agents, number of registered, 6, 7\nstaff engagement, 45\ntax (financial) advisers, transition to new regulatory\nworkplace culture, 45\nframework, 6, 52\ntax practitioner biannual survey, 38, 39, 40, 44\nY\nTax Practitioner Governance and Standards Forum, 39\ntax practitioners, number of registered, 6, 7\nyear in review, 2–3; see also highlights of 2024–25\nTax Practitioners Board v Van Dyke [2024] FCA 899, 28\n66 TAX PRACTITIONERS BOARD ANNUAL REPORT 2024–25\n Source: `other-pdfs/TPB-20annual-20report-20202425.pdf (http://www.tpb.gov.au/sites/default/files/2025-10/TPB%20annual%20report%20202425.pdf)`\n- Highlights of 2024 - 2\n5\nPeople and culture\nFollowing a comprehensive creation process, which included consultation at all organisational levels – from the board and leadership teams to focus groups with staff – the\nTPB People and Culture Strategy 2025–2028\nwas developed and finalised.\n Source: `pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)`\n- Performance measures:\n2.3 Tax Practitioner satisfaction\n4.1 Proportion of completed risk assessments\n4.3 Sanctions are appropriate\nOur performance measures are also designed to demonstrate how the TPB applies the 3 principles of best practice set out in Resource Management Guide 128 –\nRegulator performance\n:\nContinuous improvement and building trust:\nregulators adopt a whole‑of‑system perspective, continuously improving their performance, capability and culture to build trust and confidence in Australia’s regulatory settings.\n Source: `pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)`\n\n## Key Issues, Risks, and Recommendations\n\n- However,\nin 2023–24\nthis was delayed due to budgetary constraints\nand onboarding delays, which in turn impacted Period Complaints Case Total\nour ability to reach our target. leads\nWe continue to work to adapt, improve and Quarter 1 244 276 520\nautomate our business systems, streamline the Quarter 2 212 184 396\nincorporation of third‑party data, and readily\nQuarter 3 168 369 537\nidentify and categorise emerging behavioural and\nconduct issues.\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)`\n- [Page 4]\nTPB Governance Framework\nGLOSSARY AND RELEVANT LINKS\nASIC Australian Securities and Investments Commission\nATO Australian Taxation Office\nAPS Australian Public Service\nAPS Code of APS Code of Conduct\nConduct\nARC Audit and Risk Committee\nBCC Board Conduct Committee\nCEO/Secretary CEO/Secretary of the TPB\nChair Chair of the TPB\nCommissioner Commissioner of Taxation\nDomestic Travel Domestic Travel Policy (RMG 404)\nPolicy\nIGTO Inspector General of Taxation and Taxation Ombudsman\nMoU Memorandum of Understanding\nOfficial Travel Remuneration Tribunal (Offical Travel) Determination\nDetermination\nPGPA Act Public Governance, Performance and Accountability Act 2013\nPGPA Rule Public Governance, Performance and Accountability Rule 2014\nPPC Professional Practice Committee\nPublic Service Public Service Act 1999\nAct\nRemuneration Remuneration Tribunal (Remuneration and Allowances for Holders of\n Source: `strategies/TPB-20Governance-20Framework_December-202024.pdf (http://www.tpb.gov.au/sites/default/files/2025-12/TPB%20Governance%20Framework_December%202024.pdf)`\n- Composite measures, which comprise 2 or more sub‑measures, receive equal weighting to simple measures when assessed against the rating scale\nTable 8: Performance rating scale\nTable 8: Performance rating scale\nRating\nThreshold\nAchieved\n100% of target was met\nSubstantially achieved\n85% to 99% of target was met\nPartially achieved\n75% to 84% of target was met\nNot achieved\nLess than 75% of target was met\nSummary of performance\nThe TPB’s performance in 2024–25 is assessed against 7 key activities and 16 measures.\n Source: `pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)`\n- The Board met 10 times during 2023–24, to\nManaging risk and fraud\nprovide strategic direction and oversight of the\nOur approach to risk management aligns with\nactivities and performance of the TPB.\nthe requirements of the PGPA Act, the Australian\nAt those meetings, the Board was presented Government’s principles of regulatory best\nwith a range of governance reports, including: practice, and the Commonwealth Risk\n• the business report outlining our operations Management Framework.\nover the previous period Our risk management processes help us to\n• the performance report for the preceding clarify our goals, confirm strategies, prioritise\nquarter, highlighting achievements and resources, test effectiveness and report\nchallenges against the strategic objectives on our work.\nand performance measures of the 2023–24\nDuring 2023–24, we reviewed, assessed and\ncorporate plan.\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)`\n- [Page 41]\nTable 7: Performance rating scale\nRating Threshold\nAchieved 100% of target has been met\nSubstantially achieved 85%–99.9% of target has been met\nPartially achieved 75%–<85% of target has been met\nNot achieved <75% of target has been met\nTable 8: Summary of performance in 2023–24\nKey activitya Performance measurea Result\n1.\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)`\n- [Page 75]\nAppendix D:\nList of abbreviations\nAAT Administrative Appeals Tribunal\nACNC Australian Charities and Not-for-profits Commission\nATO Australian Taxation Office\nATO ARC Australian Taxation Office Audit and Risk Committee\nBAS business activity statement\nBCC Board Conduct Committee\nCode Code of Professional Conduct (section 30‑10 of the TASA)\nFederal Court Federal Court of Australia\nFGWG Financial Governance Working Group\nMYEFO Mid‑Year Economic and Fiscal Outlook\nPGPA Act Public Governance, Performance and Accountability Act 2013\nPGPA Rule Public Governance, Performance and Accountability Rule 2014\nQA quality assurance\nTASA Tax Agent Services Act 2009\nTASR Tax Agent Services Regulations 2022\nTPB Tax Practitioners Board\nTAX PRACTITIONERS BOARD · ANNUAL REPORT 2023–24 68\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)`\n- [pages 84,85,86]\nstralia, scrutiny of\nfunding from, 6, 56 decisions relating to, 39\nshared services model, 56 Commissioner of Taxation, 8, 26\nTPB independence from, 6 as accountable authority, 6, 32\nsee also Commissioner of Taxation annual reporting on TPB employee and financial\nmatters, 14, 17, 19, 32, 56, 58\nAustralian Taxation Office Audit and Risk Committee,\n14, 21 provision of TPB staff, 6, 16, 17, 56\nAustralian Transaction Reports and Analysis Centre, see also Australian Taxation Office\n25, 42 committees, Board, 14–15, 21\nawards, employee, 48 Commonwealth Risk Management Framework, 21\ncommunications expenditure, 57\nB\ncomplaints management, 7, 42\nBoard, 6, 8 compliance measures, 2, 25, 42–46; see also\ncommittees, 14–15, 21 sanctions for non‑compliance\nTAX PRACTITIONERS BOARD · ANNUAL REPORT 2023–24 77\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)`\n- Table 8: Performance rating scale\nSymbol Rating Threshold\nAchieved 100% of target was met\nSubstantially achieved 85% to 99% of target was met\nPartially achieved 75% to 84% of target was met\nNot achieved Less than 75% of target was met\nTAX PRACTITIONERS BOARD ANNUAL REPORT 2024–25 33\n Source: `other-pdfs/TPB-20annual-20report-20202425.pdf (http://www.tpb.gov.au/sites/default/files/2025-10/TPB%20annual%20report%20202425.pdf)`\n- [Page 69]\nList of abbreviations\nACNC Australian Charities and Not‑for‑profits Commission\nAPS Australian Public Service\nART Administrative Review Tribunal\nASIC Australian Securities and Investments Commission\nATO Australian Taxation Office\nATO ARC Australian Taxation Office Audit and Risk Committee\nBAS business activity statement\nBCC Board Conduct Committee\nCA ANZ Chartered Accountants Australia and New Zealand\nCode Code of Professional Conduct (section 30‑10 of the TASA)\nFederal Court Federal Court of Australia\nFOI freedom of information\nFOI Act Freedom of Information Act 1982\nNDIA National Disability Insurance Agency\nNDIS National Disability Insurance Scheme\nPGPA Act Public Governance, Performance and Accountability Act 2013\nPGPA Rule Public Governance, Performance and Accountability Rule 2014\nQUT Queensland University of Technology\nTASA Tax Agent Services Act 2009\n Source: `other-pdfs/TPB-20annual-20report-20202425.pdf (http://www.tpb.gov.au/sites/default/files/2025-10/TPB%20annual%20report%20202425.pdf)`\n- [pages 69,70,71]\nCommission\nATO Australian Taxation Office\nATO ARC Australian Taxation Office Audit and Risk Committee\nBAS business activity statement\nBCC Board Conduct Committee\nCA ANZ Chartered Accountants Australia and New Zealand\nCode Code of Professional Conduct (section 30‑10 of the TASA)\nFederal Court Federal Court of Australia\nFOI freedom of information\nFOI Act Freedom of Information Act 1982\nNDIA National Disability Insurance Agency\nNDIS National Disability Insurance Scheme\nPGPA Act Public Governance, Performance and Accountability Act 2013\nPGPA Rule Public Governance, Performance and Accountability Rule 2014\nQUT Queensland University of Technology\nTASA Tax Agent Services Act 2009\nTASR Tax Agent Services Regulations 2022\nTPB Tax Practitioners Board\n62 TAX PRACTITIONERS BOARD ANNUAL REPORT 2024–25\n Source: `other-pdfs/TPB-20annual-20report-20202425.pdf (http://www.tpb.gov.au/sites/default/files/2025-10/TPB%20annual%20report%20202425.pdf)`\n- [Page 73]\nS Taxation Administration Act 1953, amendments to, 8\ntelephony, service standards, 36, 37\nsalary costs, 50\ntermination of registrations, 27, 41, 42; see also\nsanctions for non‑compliance, 2, 25, 27, 28, 41–43 sanctions for non‑compliance\nsatisfaction ratings; see surveys TPB Audit and Risk Committee, 14, 21\nservice standards, registration processing, 36–37, 38 TPB Consultative Forum, 39\nshadow economy activities, 51 TPB eNews, 29\nshared services model, with ATO, 50 TPB People and Culture Strategy 2025–2028, 3, 24\nskills development, staff, 45 TPB Register, 26, 44; see also public register,\nSpecial Account, TPB, 6, 15, 52 publication of material on\nstaff satisfaction, 45 TPB Special Account, 6, 15, 52\nstaff statistics, 17–19 transmittal letter, i\nstakeholder consultation, 35, 39; see also travel and accommodation expenditure, 51\nConsultative Forum;\n Source: `other-pdfs/TPB-20annual-20report-20202425.pdf (http://www.tpb.gov.au/sites/default/files/2025-10/TPB%20annual%20report%20202425.pdf)`\n- Protect consumers through 4.1 The number of completed risk Substantially achieved\na risk-based compliance assessmentsa\nprogram\n4.2 The number and types of completed Not achieved\ncompliance cases\n4.3 Sanctions are appropriatea Achieved\n4.4 Tax practitioner satisfaction with Achieved\nTPB compliance effectiveness\n5.\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)`\n- Table 6: Key management personnel remuneration in 2023–24\nKey management personnel remuneration in 2023–24\nShort-term benefits\nPost-employment benefits\nName\nPosition title\nBase salary\nBonuses\nOther benefits and allowances\nSuperannuation contributions\nLong service leave\nOther long-term benefits\nTermination benefits\nTotal remuneration\na\nPeter de Cure\nChair\n$155,624\n$0\n$0\n$17,897\n$0\n$0\n$0\n$173,521\nDebra Anderson\nMember\n$72,410\n$0\n$0\n$9,448\n$0\n$0\n$0\n$81,858\nJoana Bird\nMember\n$6,145\n$0\n$0\n$707\n$0\n$0\n$0\n$6,852\nSimon Carton\nMember\n$42,007\n$0\n$0\n$9,305\n$0\n$0\n$0\n$51,312\nAndrew Conway\nMember\n$21,080\n$0\n$0\n$2,424\n$0\n$0\n$0\n$23,504\nPhillip Davies\nMember\n$43,710\n$0\n$0\n$5,027\n$0\n$0\n$0\n$48,737\nSteven Dobson\nMember\n$43,956\n$0\n$0\n$5,055\n$0\n$0\n$0\n$49,011\nAmanda Gascoigne\nMember\n$4,916\n$0\n$0\n$565\n$0\n$0\n$0\n$5,481\nPeter Hogan\nMember\n$3,662\n$0\n$0\n$421\n$0\n$0\n$0\n$4,083\nMerran Kelsall\nMember\n$3,687\n$0\n$0\n$424\n$0\n Source: `pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)`\n- Performance framework\nThe TPB reports on its performance against the key activities, performance criteria and targets set out for Australian Taxation Office Program 1.2: Tax Practitioners Board in the\nTreasury Portfolio Budget Statements 2024–25\n, and the key activities and performance measures set out in the\nTPB’s\nOur Plan for 2024–25\nOur portfolio and corporate performance measures are designed to evaluate the TPB’s effectiveness in achieving its purpose, as set out in\nOur Plan for 2024–25\n:\nThe role of the TPB is to support public trust and confidence in the integrity of the tax profession and the tax system and to ensure tax practitioner services are provided to the public in accordance with appropriate standards of professional and ethical conduct\n Source: `pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)`\n\n## Corporate Values and Operating Culture\n\n- [Page 4]\nTPB Governance Framework\nGLOSSARY AND RELEVANT LINKS\nASIC Australian Securities and Investments Commission\nATO Australian Taxation Office\nAPS Australian Public Service\nAPS Code of APS Code of Conduct\nConduct\nARC Audit and Risk Committee\nBCC Board Conduct Committee\nCEO/Secretary CEO/Secretary of the TPB\nChair Chair of the TPB\nCommissioner Commissioner of Taxation\nDomestic Travel Domestic Travel Policy (RMG 404)\nPolicy\nIGTO Inspector General of Taxation and Taxation Ombudsman\nMoU Memorandum of Understanding\nOfficial Travel Remuneration Tribunal (Offical Travel) Determination\nDetermination\nPGPA Act Public Governance, Performance and Accountability Act 2013\nPGPA Rule Public Governance, Performance and Accountability Rule 2014\nPPC Professional Practice Committee\nPublic Service Public Service Act 1999\nAct\nRemuneration Remuneration Tribunal (Remuneration and Allowances for Holders of\n Source: `strategies/TPB-20Governance-20Framework_December-202024.pdf (http://www.tpb.gov.au/sites/default/files/2025-12/TPB%20Governance%20Framework_December%202024.pdf)`\n- [pages 4,5,6,7,8]\nPerformance and Accountability Act 2013\nPGPA Rule Public Governance, Performance and Accountability Rule 2014\nPPC Professional Practice Committee\nPublic Service Public Service Act 1999\nAct\nRemuneration Remuneration Tribunal (Remuneration and Allowances for Holders of\nDetermination Part-time Public Office) Determination 2022\nResponsible Assistant Treasurer of the Commonwealth of Australia\nMinister\nRPA Committee Recognised Professional Associations Committee\nCharter of Secretaries' Charter of Leadership Behaviours\nLeadership\nBehaviours\nStatement of Statement of Expectations - The Tax Practitioners Board\nExpectations\nTASA Tax Agent Services Act 2009\nTASR Tax Agent Services Regulations 2022\nTPB Tax Practitioners Board\nTPGSF Tax Practitioners Governance and Standards Forum\nPAGE 4 OF 22\nOFFICIAL\n Source: `strategies/TPB-20Governance-20Framework_December-202024.pdf (http://www.tpb.gov.au/sites/default/files/2025-12/TPB%20Governance%20Framework_December%202024.pdf)`\n- Performance framework\nThe TPB reports on its performance against the key activities, performance criteria and targets set out for Australian Taxation Office Program 1.2: Tax Practitioners Board in the\nTreasury Portfolio Budget Statements 2024–25\n, and the key activities and performance measures set out in the\nTPB’s\nOur Plan for 2024–25\nOur portfolio and corporate performance measures are designed to evaluate the TPB’s effectiveness in achieving its purpose, as set out in\nOur Plan for 2024–25\n:\nThe role of the TPB is to support public trust and confidence in the integrity of the tax profession and the tax system and to ensure tax practitioner services are provided to the public in accordance with appropriate standards of professional and ethical conduct\n Source: `pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)`\n- Collaboration\nquality of guidance profession by publishing achieved and engagement\nproducts published regular guidance material\nWe substantially achieved this performance • law reforms in respect of the TPB’s legislative\nmeasure during 2023–24. framework\nWe published a total of 37 guidance products on • referrals from members of the Board or Board\nour website, which resulted in 68% of committees.\nparticipants in the tax practitioner biannual survey The topics were prioritised and documented in a\nassessing the TPB’s guidance as either ‘mostly work program which was presented to the\nuseful’ or ‘completely useful’ – the same Board’s Professional Practice Committee at each\nsatisfaction rate as we achieved in 2022–23.\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)`\n- [Page 69]\nList of abbreviations\nACNC Australian Charities and Not‑for‑profits Commission\nAPS Australian Public Service\nART Administrative Review Tribunal\nASIC Australian Securities and Investments Commission\nATO Australian Taxation Office\nATO ARC Australian Taxation Office Audit and Risk Committee\nBAS business activity statement\nBCC Board Conduct Committee\nCA ANZ Chartered Accountants Australia and New Zealand\nCode Code of Professional Conduct (section 30‑10 of the TASA)\nFederal Court Federal Court of Australia\nFOI freedom of information\nFOI Act Freedom of Information Act 1982\nNDIA National Disability Insurance Agency\nNDIS National Disability Insurance Scheme\nPGPA Act Public Governance, Performance and Accountability Act 2013\nPGPA Rule Public Governance, Performance and Accountability Rule 2014\nQUT Queensland University of Technology\nTASA Tax Agent Services Act 2009\n Source: `other-pdfs/TPB-20annual-20report-20202425.pdf (http://www.tpb.gov.au/sites/default/files/2025-10/TPB%20annual%20report%20202425.pdf)`\n- The mixed result in 2023–24 was\nour people shape innovation, improve resources,\nnot unexpected, with contributing factors\nsupport collaboration with stakeholders and act\nincluding the disruption caused by the APS‑wide\nwith courage and integrity.\nnegotiation of the new enterprise agreement and\nWhile overall leadership of the TPB is provided significant change and workload increases\nby the Board, the day‑to‑day leadership of the because of legislative reform.\nstaff is provided by the executive, consisting of\nthe CEO Secretary (APS Senior Executive\nService Band 2), Assistant Secretary (APS Senior\nExecutive Service Band 1) and directors (APS\nExecutive Level 2).\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)`\n- [Page 8]\nTPB Governance Framework\nCulture Public Service Act We demonstrate, uphold and enforce the APS Values\nacross the whole TPB:\nAPS Code of Conduct\n• Committed to Service\nSecretaries’ Charter\nof Leadership • Ethical\nBehaviours\n• Respectful\nStaff Surveys • Accountable\nThe Board, CEO/Secretary and management observe\nand adopt the Secretaries’ Charter of Leadership\nBehaviours (DRIVE):\n• be Dynamic\n• be Respectful\n• have Integrity\n• Value others\n• Empower people\nWe seek and encourage feedback through staff surveys\nand honest and open discussions within and with the\nBoard, and to hold each other to account.\n Source: `strategies/TPB-20Governance-20Framework_December-202024.pdf (http://www.tpb.gov.au/sites/default/files/2025-12/TPB%20Governance%20Framework_December%202024.pdf)`\n- Our portfolio and corporate performance measures are designed to evaluate the TPB’s effectiveness\nin achieving its purpose, as set out in Our Plan for 2024–25:\nThe role of the TPB is to support public trust and confidence in the integrity\nof the tax profession and the tax system and to ensure tax practitioner services\nare provided to the public in accordance with appropriate standards of\nprofessional and ethical conduct\nThree of our performance measures and an overarching key activity are also included in the Australian\nTaxation Office listed entity’s annual performance statement in the Commissioner of Taxation annual\nreport for 2024–25:\nKey activity: Provide support to tax practitioners, strengthen the regulation of\ntax practitioners to increase confidence in the integrity of the tax profession and\ntax system and address tax practitioner risk and compliance behaviour.\n Source: `other-pdfs/TPB-20annual-20report-20202425.pdf (http://www.tpb.gov.au/sites/default/files/2025-10/TPB%20annual%20report%20202425.pdf)`\n\n## Global Ideas and Case Study Inputs\n\n_No global-intelligence source text found yet. Run `CLAUDE/global-ideas-scraper.py ` to populate case-study sources._\n\n## Source Artifacts Used\n\n- `strategies/Policy-20for-20the-20responsible-20use-20of-20AI-20in-20government-201.1.pdf` - strategies - https://www.digital.gov.au/sites/default/files/documents/2024-10/Policy%20for%20the%20responsible%20use%20of%20AI%20in%20government%201.1.pdf\n- `strategies/TPB-20Governance-20Framework_December-202024.pdf` - strategies - http://www.tpb.gov.au/sites/default/files/2025-12/TPB%20Governance%20Framework_December%202024.pdf\n- `pages/about.html` - pages - http://www.tpb.gov.au\n- `pages/announcements-index.html` - pages - http://www.tpb.gov.au/cost-recovery-implementation-statement-cris\n- `pages/annual-reports-index.html` - pages - http://www.tpb.gov.au/annual-report\n- `pages/annual-reports-index__00.html` - pages - http://www.tpb.gov.au/annual-report\n- `pages/corporate-plans-index.html` - pages - http://www.tpb.gov.au/corporate-plan\n- `pages/corporate-plans-index__01.html` - pages - http://www.tpb.gov.au/corporate-plan\n- `pages/homepage.html` - pages - http://www.tpb.gov.au\n- `pages/leadership.html` - pages - http://www.tpb.gov.au/our-board-and-secretary\n- `pages/media-releases-index.html` - pages - http://www.tpb.gov.au/news-and-media?search_api_fulltext=&field_type%5B%5D=23&sort_bef_combine=created_DESC\n- `pages/media-releases-index__04.html` - pages - http://www.tpb.gov.au/cost-recovery-implementation-statement-cris\n- `pages/media-releases-index__05.html` - pages - http://www.tpb.gov.au/tpb-transparency-statement-use-ai\n- `pages/media-releases-index__06.html` - pages - http://www.tpb.gov.au/node/204464\n- `pages/media-releases-index__07.html` - pages - http://www.tpb.gov.au/node/204458\n- `pages/media-releases-index__08.html` - pages - http://www.tpb.gov.au/news-and-media?search_api_fulltext=&field_type%5B%5D=23&sort_bef_combine=created_DESC\n- `pages/media-releases-index__09.html` - pages - http://www.tpb.gov.au/node/204452\n- `pages/media-releases-index__10.html` - pages - http://www.tpb.gov.au/our-2026-compliance-priorities\n- `pages/media-releases-index__11.html` - pages - http://www.tpb.gov.au/2026-policy-guidance-priorities\n- `pages/media-releases-index__12.html` - pages - http://www.tpb.gov.au/policy-and-guidance?search_api_fulltext=&field_document_type=394&sort_by=created&sort_order=DESC\n- `pages/media-releases-index__13.html` - pages - http://www.tpb.gov.au/tpb-terminates-tax-agent-registration-parampreet-singh-rajput-and-associated-companies\n- `pages/media-releases-index__14.html` - pages - http://www.tpb.gov.au/tpb-strengthens-tax-practitioner-safety-greater-flexibility-and-security-features-tpb-public-register-0\n- `pages/media-releases-index__15.html` - pages - http://www.tpb.gov.au/supporting-privacy-awareness-week-2026\n- `pages/media-releases-index__16.html` - pages - http://www.tpb.gov.au/tpb-opens-public-consultation-draft-guidance-use-artificial-intelligence-tax-practitioners\n- `pages/media-releases-index__17.html` - pages - http://www.tpb.gov.au/tpb-reinforces-importance-full-disclosure-during-registration\n- `pages/media-releases-index__18.html` - pages - http://www.tpb.gov.au/tpb-announces-compliance-priorities-focus-integrity-0\n- `pages/media-releases-index__19.html` - pages - http://www.tpb.gov.au/tpb-shuts-down-coolah-tax-agent-after-large-scale-misappropriation-client-funds\n- `pages/media-releases-index__20.html` - pages - http://www.tpb.gov.au/tpb-annual-report-2024-25-strengthening-integrity-and-supporting-tax-profession\n- `pages/media-releases-index__21.html` - pages - http://www.tpb.gov.au/tpb-responds-community-concerns-over-unregistered-preparer-darwin\n- `pages/media-releases-index__22.html` - pages - http://www.tpb.gov.au/protecting-public-trust-tpb-takes-action-against-can-do-accounting\n- `pages/media-releases-index__23.html` - pages - http://www.tpb.gov.au/tpb-takes-legal-action-against-unregistered-tax-preparer\n- `pages/media-releases-index__24.html` - pages - http://www.tpb.gov.au/tpb-takes-decisive-action-former-managing-partner-pwcs-tax-and-legal-services-division\n- `pages/media-releases-index__25.html` - pages - http://www.tpb.gov.au/former-pwc-partner-terminated-making-false-statements\n- `pages/media-releases-index__26.html` - pages - http://www.tpb.gov.au/stopping-financial-abuse-tax-and-regulatory-system\n- `pages/media-releases-index__27.html` - pages - http://www.tpb.gov.au/tax-practitioner-banned-fraud-and-misconduct\n- `pages/media-releases-index__28.html` - pages - http://www.tpb.gov.au/tax-agent-banned-misconduct\n- `pages/media-releases-index__29.html` - pages - http://www.tpb.gov.au/tpb-warns-tax-practitioners-selling-tax-time-loans\n- `pages/news-latest.html` - pages - http://www.tpb.gov.au\n- `pages/publications-index.html` - pages - http://www.tpb.gov.au/corporate-publication-and-reports\n- `pages/strategies-index.html` - pages - http://www.tpb.gov.au/unregistered-preparers-strategy\n- `pages/strategies-index__02.html` - pages - https://www.tpb.gov.au/unregistered-preparers-strategy\n- `pages/strategies-index__03.html` - pages - http://www.tpb.gov.au/unregistered-preparers-strategy\n- `other-pdfs/2023.08.09_-_orders_abraham_j.pdf` - other-pdfs - http://www.tpb.gov.au/sites/default/files/2023-08/2023.08.09_-_orders_abraham_j.pdf\n- `other-pdfs/tpb_v_trevor_john_schmierer.pdf` - other-pdfs - http://www.tpb.gov.au/sites/default/files/2023-02/tpb_v_trevor_john_schmierer.pdf\n- `other-pdfs/TPB-20Anual-20Report-202023-24.pdf` - other-pdfs - http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf\n- `other-pdfs/TPB-20annual-20report-20202425.pdf` - other-pdfs - http://www.tpb.gov.au/sites/default/files/2025-10/TPB%20annual%20report%20202425.pdf\n- `other-pdfs/TPB-20plan-202025-26.pdf` - other-pdfs - http://www.tpb.gov.au/sites/default/files/2025-09/TPB%20plan%202025-26.pdf\n\n## Gaps To Fix\n\n- No corporate plan text source found.\n- No annual report text source found.\n- No global comparison/case-study sources found.", "legislation_md": "# Tax Practitioners Board - Acts and Legislation Discovery\n\n**Generated at**: 2026-05-09T21:21:16.218666+00:00\n**Entity ID**: B-000949\n**Jurisdiction**: Commonwealth\n**Portfolio**: Treasury\n\n> This is an evidence-based discovery list from scraped department material. A mention does not always mean the department administers the legislation; high-confidence and official register links should be reviewed.\n\n## Summary\n\n- Source files scanned: 48\n- Unique legislation references found: 44\n\n| Type | Count |\n|---|---:|\n| Act | 33 |\n| Determination | 4 |\n| Instrument | 1 |\n| Regulation | 6 |\n\n## Legislation References\n\n### Tax Agent Services Act 2009\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 61\n**Register search**: https://www.legislation.gov.au/search?query=Tax+Agent+Services+Act+2009\n\n**Sources**:\n- `pages/announcements-index.html`\n- `pages/annual-reports-index.html`\n- `pages/annual-reports-index__00.html`\n- `pages/media-releases-index__04.html`\n- `pages/media-releases-index__05.html`\n- `pages/media-releases-index__07.html`\n- `pages/media-releases-index__09.html`\n- `pages/media-releases-index__10.html`\n- `pages/media-releases-index__11.html`\n- `pages/media-releases-index__12.html`\n\n**Evidence contexts**:\n- ames, will impact on the TPB’s future costing framework and the future funding arrangements for the TPB are under active review so the CRIS needs to be considered in light of likely changes.\nAbout the TPB\nThe TPB is an independent statutory body created under\nTax Agent Services Act 2009\n(TASA) and is comprised of Board members appointed by the relevant Minister. The TPB administers the TASA and Tax Agent Services Regulations 2022 and is responsible for regulating entities providing tax agent services in Australia for a fee or reward, which i\n Source: `pages/announcements-index.html`\n- mpliance with the Code\napplying to the Federal Court in relation to contraventions of the civil penalty provisions in the TASA.\n3. Policy and Statutory Authority to Cost Recovery\nThe TPB’s ability to charge application fees is established under the following:\nTax Agent Services Act 2009\nTax Agent Services Regulations 2009\nTreasury Laws Amendment (2018 Measures No. 1) Regulations 2018.\nPolicy approval for a new fee structure was announced in the 2018-19 Federal Budget. Increased application fees were effective from 1 July 2018, with the appli\n Source: `pages/announcements-index.html`\n- ity of the tax profession and the tax system, ensuring our vision of a strong tax profession and tax system for the benefit of all Australians.\nPeter de Cure AM\nChair\nAbout the Tax Practitioners Board\nThe TPB is an independent statutory body created under the\nTax Agent Services Act 2009\n(TASA). It consists of a board appointed by the Assistant Treasurer, who also appoints one board member as Chair.\nThe Board is supported by staff on secondment from the Australian Taxation Office (ATO), who are made available by the Commissioner of Taxation.\n Source: `pages/annual-reports-index.html`\n- es law and compliance activities in line with the Board’s decisions.\nFunctional areas\nLaw and Compliance\nRisk assesses intelligence, including complaints.\nConducts enquiries and investigations.\nManages litigation to ensure tax practitioner compliance with the\nTax Agent Services Act 2009\n.\nManages any legal risk, including through the provision of advice and appropriate information management.\nCEO Secretary\nThe CEO Secretary is responsible for managing staff, operations, resources and corporate governance in line with the Board’s decisions. T\n Source: `pages/annual-reports-index.html`\n- with our partner agencies and, in particular, with the ATO. The TPB’s risk management capability is maturing to better identify priorities and mitigate and manage risks.\nAnnual reporting\nEach year, in line with our requirements under section 60‑130(1) of the Tax Agent Services Act 2009, we submit our annual report to the Assistant Treasurer, Treasury and the Department of Finance. Our annual report includes an annual performance statement that reflects our performance against the deliverables and performance criteria set out in the Treasury\n Source: `pages/annual-reports-index.html`\n\n### Tax Agent Services (Code of Professional Conduct) Determination 2024\n\n**Type**: Determination\n**Confidence**: high\n**Mentions**: 10\n**Register search**: https://www.legislation.gov.au/search?query=Tax+Agent+Services+%28Code+of+Professional+Conduct%29+Determination+2024\n\n**Sources**:\n- `pages/annual-reports-index.html`\n- `pages/annual-reports-index__00.html`\n- `pages/media-releases-index__16.html`\n- `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n\n**Evidence contexts**:\n- o the TPB, as well as disclosures to certain other entities who may support or assist the whistleblower\nenabling the publication of additional information appearing on the TPB Register.\nThe introduction of a new legislative instrument, the Tax Agent Services (Code of Professional Conduct) Determination 2024, created 8 additional Code obligations for registered tax practitioners. We worked closely with professional associations and other stakeholders to support the practical implementation of the Determination. This included drafting policy and releasing a compre\n Source: `pages/annual-reports-index.html`\n- vey found our policy advice and guidance relevant.\nThe guidance published in 2024–25 included both new products and updates made to existing products to support the government’s reforms, including the new Code obligations introduced in the Tax Agent Services (Code of Professional Conduct) Determination 2024. The suite of published materials includes 6 information sheets providing guidance on each of the 8 new obligations, an information sheet on the significant breach reporting requirements, and other supporting guidance on our website.\nEnvironmental factors tha\n Source: `pages/annual-reports-index.html`\n- tered tax practitioners on taking reasonable care in ascertaining a client’s state of affairs in relation to section 9 of the Code of Professional Conduct (subsection 30-10(9) of the\nTax Agent Services Act 2009)\n, and obligations under the Tax Agent Services (Code of Professional Conduct) Determination 2024 (Code Determination). We also made 6 departmental responses to ministerial correspondence received during 2024–25 in relation to providing information about the eligibility requirements for registration with the TPB, making a complaint to the TPB, and obligat\n Source: `pages/annual-reports-index.html`\n- o the TPB, as well as disclosures to certain other entities who may support or assist the whistleblower\nenabling the publication of additional information appearing on the TPB Register.\nThe introduction of a new legislative instrument, the Tax Agent Services (Code of Professional Conduct) Determination 2024, created 8 additional Code obligations for registered tax practitioners. We worked closely with professional associations and other stakeholders to support the practical implementation of the Determination. This included drafting policy and releasing a compre\n Source: `pages/annual-reports-index__00.html`\n- vey found our policy advice and guidance relevant.\nThe guidance published in 2024–25 included both new products and updates made to existing products to support the government’s reforms, including the new Code obligations introduced in the Tax Agent Services (Code of Professional Conduct) Determination 2024. The suite of published materials includes 6 information sheets providing guidance on each of the 8 new obligations, an information sheet on the significant breach reporting requirements, and other supporting guidance on our website.\nEnvironmental factors tha\n Source: `pages/annual-reports-index__00.html`\n\n### Freedom of Information Act 1982\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 9\n**Register search**: https://www.legislation.gov.au/search?query=Freedom+of+Information+Act+1982\n\n**Sources**:\n- `pages/annual-reports-index.html`\n- `pages/annual-reports-index__00.html`\n- `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n- `other-pdfs/TPB-20Anual-20Report-202023-24.pages.jsonl`\n\n**Evidence contexts**:\n- B will act against unregistered preparers, especially where unlawful advice is provided to the disadvantage of clients.\nThe TPB may disclose official information in response to formal requests, including ministerial requests and requests under the TASA or the\nFreedom of Information Act 1982\n.\nAppendix A provides a summary of disclosures in 2024–25.\nBoard\nThe Board is responsible for the strategic direction and governance of the TPB.\nThe Board delegates routine decision‑making (not subject to appeal) to the CEO Secretary.\nThe Board also makes dis\n Source: `pages/annual-reports-index.html`\n- set out in the annual report under subsection 60‑130(2) of the Act\nFreedom of information requests\nWe use our website to provide the community with access to documents and policies that we use in making decisions. In addition, we provide information under the Freedom of Information Act 1982 (FOI Act).\nUnder the FOI Act, the TPB is required to publish certain information as part of the Australian Government Information Publication Scheme. All FOI matters are handled in accordance with Information Publication Scheme requirements, as described on o\n Source: `pages/annual-reports-index.html`\n- B will act against unregistered preparers, especially where unlawful advice is provided to the disadvantage of clients.\nThe TPB may disclose official information in response to formal requests, including ministerial requests and requests under the TASA or the\nFreedom of Information Act 1982\n.\nAppendix A provides a summary of disclosures in 2024–25.\nBoard\nThe Board is responsible for the strategic direction and governance of the TPB.\nThe Board delegates routine decision‑making (not subject to appeal) to the CEO Secretary.\nThe Board also makes dis\n Source: `pages/annual-reports-index__00.html`\n- set out in the annual report under subsection 60‑130(2) of the Act\nFreedom of information requests\nWe use our website to provide the community with access to documents and policies that we use in making decisions. In addition, we provide information under the Freedom of Information Act 1982 (FOI Act).\nUnder the FOI Act, the TPB is required to publish certain information as part of the Australian Government Information Publication Scheme. All FOI matters are handled in accordance with Information Publication Scheme requirements, as described on o\n Source: `pages/annual-reports-index__00.html`\n- B will act\nagainst unregistered preparers, especially where\nunlawful advice is provided to the disadvantage\nof clients.\nThe TPB may disclose official information in\nresponse to formal requests, including ministerial\nrequests and requests under the TASA or the\nFreedom of Information Act 1982. Appendix A\nprovides a summary of disclosures in 2024–25.\n8 TAX PRACTITIONERS BOARD ANNUAL REPORT 2024–25\n\n[page 16]\nPeter de Cure AM (Chair)\nMembers Peter was first appointed to the Board in\nJuly 2017 and reappointed in October 2020\nDuring 2024–25, 11 people\n Source: `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n\n### Tax Agent Services Regulations 2022\n\n**Type**: Regulation\n**Confidence**: high\n**Mentions**: 8\n**Register search**: https://www.legislation.gov.au/search?query=Tax+Agent+Services+Regulations+2022\n\n**Sources**:\n- `pages/media-releases-index__12.html`\n- `pages/media-releases-index__14.html`\n- `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n- `other-pdfs/TPB-20Anual-20Report-202023-24.pages.jsonl`\n\n**Evidence contexts**:\n- il communications\nIssued:\n14 April 2021\nLast modified:\n30 April 2026\nRead online\nDownload PDF\nGuidance Statements\nTPB(GS) 35/2020 Recognised professional associations – Exercise of the TPB’s discretion regarding specific requirements for recognition under the Tax Agent Services Regulations 2022\nIssued:\n30 October 2020\nLast modified:\n30 April 2026\nRead online\nDownload PDF\nFeedback\n Source: `pages/media-releases-index__12.html`\n- secure source of truth.’\nTo further strengthen cyber security, a CAPTCHA step has been introduced for users accessing practitioner contact details on the TPB Register.\nAt least one contact detail must remain publicly available on the TPB Public Register under Tax Agent Services Regulations 2022 (TASR). These enhancements form part of the TPB’s ongoing work to strengthen digital services and support tax practitioner safety.\nFor more information on managing contact details or suppression requests, visit\nH\ne\nlp with using the TPB Register\n.\nAbout the T\n Source: `pages/media-releases-index__14.html`\n- den, court case, 28, 42\nBoard’s powers and functions under, 6, 7\nVan Stroe, Jessa, court case, 42\ncompliance measures, 27, 28\nreview of, 2, 35\nW\nTax Agent Services (Code of Professional Conduct)\nDetermination 2024, 2, 24, 39, 53\nwebinar program, 3, 24, 29, 40\nTax Agent Services Regulations 2022, 7, 50\nwebsite publications, 29, 38, 39\nTax Agent Services (Specified BAS Services No.1)\nwellbeing, staff, 45\nInstrument 2020, 7\nwhistleblower protection measures, 2, 8, 24\nTax Agent Services (Specified BAS Services No. 2)\nwhole‑of‑government approach, 21, 25\n Source: `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n- out the powers and functions of breaches by registered tax practitioners and\nthe TPB for the registration and regulation of tax unregistered preparers.\nagents and BAS agents. Under the TASA, our\nIn addition to the TASA, we administer the:\nfunctions include:\n• Tax Agent Services Regulations 2022 (TASR),\n• administering the registration system for tax\nwhich set out the broad requirements for\npractitioners\nregistration, applicable fees, and provisions for\n• administering the Code of Professional recognising professional associations\nConduct (the Code)\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pages.jsonl`\n- PRACTITIONERS BOARD · ANNUAL REPORT 2023–24 52\n\n[page 60]\nTAX PRACTITIONERS BOARD · ANNUAL REPORT 2023–24 53\n\n[page 61]\n\n[page 62]\nFinan cIniasle orpt ehreaatdioinngs\n51\n\n[page 63]\n5 Financial operations\nIn accordance with the Tax Agent Services Act 2009 and Tax Agent Services Regulations\n2022, the Commissioner of Taxation provides the Board with operational and administrative\nassistance in the form of a Secretary ,Australian Taxation Office (ATO) employees on\nsecondment, and an agreed budget.\nConsistent with these arrangements, the TPB’s The under\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pages.jsonl`\n\n### Better Advice) Act 2021\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 7\n**Register search**: https://www.legislation.gov.au/search?query=Better+Advice%29+Act+2021\n\n**Sources**:\n- `pages/annual-reports-index.html`\n- `pages/annual-reports-index__00.html`\n- `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n- `other-pdfs/TPB-20Anual-20Report-202023-24.pages.jsonl`\n- `strategies/TPB-20Governance-20Framework_December-202024.pages.jsonl`\n\n**Evidence contexts**:\n- ll tax (financial) advisers, who were previously regulated by the TPB, have transitioned to a new regulatory framework administered by Australian Securities and Investments Commission (ASIC) under the\nFinancial Sector Reform (Hayne Royal Commission Response – Better Advice) Act 2021\n.\nAt 30 June 2025, the total registered tax practitioner population was 63,865, composed of 46,900 tax agents and 16,965 BAS agents. Registered tax practitioners are active across Australia and, in some cases, overseas, as shown in Figure 1. Indicating the st\n Source: `pages/annual-reports-index.html`\n- ll tax (financial) advisers, who were previously regulated by the TPB, have transitioned to a new regulatory framework administered by Australian Securities and Investments Commission (ASIC) under the\nFinancial Sector Reform (Hayne Royal Commission Response – Better Advice) Act 2021\n.\nAt 30 June 2025, the total registered tax practitioner population was 63,865, composed of 46,900 tax agents and 16,965 BAS agents. Registered tax practitioners are active across Australia and, in some cases, overseas, as shown in Figure 1. Indicating the st\n Source: `pages/annual-reports-index__00.html`\n- ll tax (financial) advisers, who were previously regulated by the TPB, have transitioned to a new regulatory\nframework administered by Australian Securities and Investments Commission (ASIC) under the Financial\nSector Reform (Hayne Royal Commission Response – Better Advice) Act 2021.\nAt 30 June 2025, the total registered tax practitioner population was 63,865, composed of 46,900\ntax agents and 16,965 BAS agents. Registered tax practitioners are active across Australia and, in\nsome cases, overseas, as shown in Figure 1. Indicating the str\n Source: `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n- 51\nfees, registration, 6, 50, 52\nlegislative framework, 7–8\nFinancial Governance Working Group, 15\nreform, 2, 8, 24, 35\nfinancial operations, 50–52\nletter of transmittal, i\nFinancial Sector Reform (Hayne Royal Commission\nlist of requirements, 55–62\nResponse – Better Advice) Act 2021, 6\nlitigation program, 27–28\nfit and proper person requirements for registration, 6,\nexpenditure, 51\n25, 27\nmatters finalised in 2024–25, 27, 43\nfraud and risk management, TPB, 21\nsee also court cases\nFraud Fusion Taskforce, 27\nlocations, staff, 17\nFreedom of\n Source: `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n- previously\nindependence and reports directly to the\nregulated by the TPB, have transitioned to a new\nMinister, the TPB’s funding is derived through\nregulatory framework under the Financial Sector\nATO program funding.\nReform (Hayne Royal Commission Response –\nBetter Advice) Act 2021. A total of 3,199 tax\n(financial) advisers remained registered with the\nTPB at 30 June 2024, but their registrations will\nexpire by 30 June 2025.\nAt 30 June 2024, the total registered tax\npractitioner population was 66,013, composed\nof 45,915 tax agents, 16,8\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pages.jsonl`\n\n### Public Governance, Performance and Accountability Act 2013\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 7\n**Register search**: https://www.legislation.gov.au/search?query=Public+Governance%2C+Performance+and+Accountability+Act+2013\n\n**Sources**:\n- `pages/annual-reports-index.html`\n- `pages/annual-reports-index__00.html`\n- `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n- `other-pdfs/TPB-20Anual-20Report-202023-24.pages.jsonl`\n- `strategies/Policy-20for-20the-20responsible-20use-20of-20AI-20in-20government-201.1.pages.jsonl`\n\n**Evidence contexts**:\n- a board appointed by the Assistant Treasurer, who also appoints one board member as Chair.\nThe Board is supported by staff on secondment from the Australian Taxation Office (ATO), who are made available by the Commissioner of Taxation.\nFor the purposes of the Public Governance,\nPerformance and Accountability Act 2013\n(PGPA Act), the Commissioner of Taxation is the accountable authority for the listed entity known as the Australian Taxation Office, which includes the Australian Taxation Office (ATO), the TPB, the Australian Charities and Not‑for‑profits Commission (ACNC),\n Source: `pages/annual-reports-index.html`\n- a board appointed by the Assistant Treasurer, who also appoints one board member as Chair.\nThe Board is supported by staff on secondment from the Australian Taxation Office (ATO), who are made available by the Commissioner of Taxation.\nFor the purposes of the Public Governance,\nPerformance and Accountability Act 2013\n(PGPA Act), the Commissioner of Taxation is the accountable authority for the listed entity known as the Australian Taxation Office, which includes the Australian Taxation Office (ATO), the TPB, the Australian Charities and Not‑for‑profits Commission (ACNC),\n Source: `pages/annual-reports-index__00.html`\n- a board appointed by the Assistant\nTreasurer, who also appoints one board member as Chair.\nThe Board is supported by staff on secondment from the Australian Taxation Office (ATO), who are\nmade available by the Commissioner of Taxation.\nFor the purposes of the Public Governance, Performance and Accountability Act 2013 (PGPA Act),\nthe Commissioner of Taxation is the accountable authority for the listed entity known as the Australian\nTaxation Office, which includes the Australian Taxation Office (ATO), the TPB, the Australian Charities\nand Not‑for‑profits Commission (ACNC),\n Source: `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n- taff statistics, 17\nmedia coverage, 29\nfunctions, TPB, 7–8\nmemorandums of understanding, 51\nministerial information requests, 53\nG\nmultilingual factsheets, 3, 29\nguidance materials, 2, 3, 29, 39–40\n64 TAX PRACTITIONERS BOARD ANNUAL REPORT 2024–25\n\n[page 72]\nN Public Governance, Performance and Accountability\nAct 2013, 6, 21, 32\nNational Disability Insurance Agency, 27 Public Governance, Performance and Accountability\nNational Disability Insurance Scheme, 27 Rule 2014, 14, 19, 55–62\nNew South Wales Police Force, 53 public register, publication of material on, 8, 14, 26,\nno\n Source: `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n- in 2022–23.\nTAX PRACTITIONERS BOARD · ANNUAL REPORT 2023–24 28\n\n[page 36]\nTAX PRACTITIONERS BOARD · ANNUAL REPORT 2023–24 29\n\n[page 37]\n\n[page 38]\nAnnual performance\nInserstt ahteeamdeinngt\n41\n\n[page 39]\n4 Annual performance statement\nFor the purposes of the Public Governance, Performance and Accountability Act 2013\n(PGPA Act), the TPB is considered part of the listed entity known as the Australian Taxation\nOffice, for which the Commissioner of Taxation is the accountable authority.\nAs the accountable authority, the Commissioner Performance framework\nis responsible for p\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pages.jsonl`\n\n### Treasury Laws Amendment (Tax Accountability and Fairness) Act 2024\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 6\n**Register search**: https://www.legislation.gov.au/search?query=Treasury+Laws+Amendment+%28Tax+Accountability+and+Fairness%29+Act+2024\n\n**Sources**:\n- `pages/annual-reports-index.html`\n- `pages/annual-reports-index__00.html`\n- `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n- `other-pdfs/TPB-20Anual-20Report-202023-24.pages.jsonl`\n\n**Evidence contexts**:\n- d certain services under the Australian Government’s COVID–19 stimulus measures as BAS services\nTax Agent Services (Specified BAS Services No. 2) Instrument 2020, which declared certain services to be BAS services.\nOn 31 May 2024, the\nTreasury Laws Amendment (Tax Accountability and Fairness) Act 2024\nreceived Royal Assent. This Act amends the TASA and the\nTaxation Administration Act 1953\n. Key changes commenced in July 2024, including extending whistleblower protections to individuals who disclose information to the TPB, extending the TPB’s investigation\n Source: `pages/annual-reports-index.html`\n- program of law reform aimed at strengthening the integrity of the tax profession and the tax system. In 2024–25, we worked with Treasury to implement measures arising from the\nTreasury Laws Amendment (2023 Measures No. 1) Act 2023\nand\nTreasury Laws Amendment (Tax Accountability and Fairness) Act 2024.\nThe measures include:\nstrengthening the disclosure framework by requiring tax practitioners to\nnot employ or use the services of a disqualified entity without TPB approval\nreport significant breaches of the Code in relation to their own conduct and the condu\n Source: `pages/annual-reports-index.html`\n- d certain services under the Australian Government’s COVID–19 stimulus measures as BAS services\nTax Agent Services (Specified BAS Services No. 2) Instrument 2020, which declared certain services to be BAS services.\nOn 31 May 2024, the\nTreasury Laws Amendment (Tax Accountability and Fairness) Act 2024\nreceived Royal Assent. This Act amends the TASA and the\nTaxation Administration Act 1953\n. Key changes commenced in July 2024, including extending whistleblower protections to individuals who disclose information to the TPB, extending the TPB’s investigation\n Source: `pages/annual-reports-index__00.html`\n- program of law reform aimed at strengthening the integrity of the tax profession and the tax system. In 2024–25, we worked with Treasury to implement measures arising from the\nTreasury Laws Amendment (2023 Measures No. 1) Act 2023\nand\nTreasury Laws Amendment (Tax Accountability and Fairness) Act 2024.\nThe measures include:\nstrengthening the disclosure framework by requiring tax practitioners to\nnot employ or use the services of a disqualified entity without TPB approval\nreport significant breaches of the Code in relation to their own conduct and the condu\n Source: `pages/annual-reports-index__00.html`\n- program of law reform aimed at\nstrengthening the integrity of the tax profession and the tax system. In 2024–25, we worked with\nTreasury to implement measures arising from the Treasury Laws Amendment (2023 Measures No. 1)\nAct 2023 and Treasury Laws Amendment (Tax Accountability and Fairness) Act 2024.\nThe measures include:\n„ strengthening the disclosure framework by requiring tax practitioners to\n– not employ or use the services of a disqualified entity without TPB approval\n– report significant breaches of the Code in relation to their own conduct and the\n Source: `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n\n### Public Service Act 1999\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 5\n**Register search**: https://www.legislation.gov.au/search?query=Public+Service+Act+1999\n\n**Sources**:\n- `pages/annual-reports-index.html`\n- `pages/annual-reports-index__00.html`\n- `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n- `other-pdfs/TPB-20Anual-20Report-202023-24.pages.jsonl`\n- `strategies/TPB-20Governance-20Framework_December-202024.pages.jsonl`\n\n**Evidence contexts**:\n- fy as Indigenous.\nMandatory\n17AG(4)(c)\nCommissioner of Taxation annual report\nInformation on any enterprise agreements, individual flexibility arrangements, Australian workplace agreements, common law contracts and determinations under subsection 24(1) of the\nPublic Service Act 1999.\nMandatory\n17AG(4)(c)(i)\nCommissioner of Taxation annual report\nInformation on the number of SES and non‑SES employees covered by agreements etc identified in paragraph 17AG(4)(c).\nMandatory\n17AG(4)(c)(ii)\nCommissioner of Taxation annual\nThe salary ranges ava\n Source: `pages/annual-reports-index.html`\n- fy as Indigenous.\nMandatory\n17AG(4)(c)\nCommissioner of Taxation annual report\nInformation on any enterprise agreements, individual flexibility arrangements, Australian workplace agreements, common law contracts and determinations under subsection 24(1) of the\nPublic Service Act 1999.\nMandatory\n17AG(4)(c)(i)\nCommissioner of Taxation annual report\nInformation on the number of SES and non‑SES employees covered by agreements etc identified in paragraph 17AG(4)(c).\nMandatory\n17AG(4)(c)(ii)\nCommissioner of Taxation annual\nThe salary ranges ava\n Source: `pages/annual-reports-index__00.html`\n- fy as Indigenous.\n17AG(4)(c) Commissioner Information on any enterprise agreements, individual Mandatory\nof Taxation flexibility arrangements, Australian workplace agreements,\nannual report common law contracts and determinations under\nsubsection 24(1) of the Public Service Act 1999.\n17AG(4)(c)(i) Commissioner Information on the number of SES and non‑SES Mandatory\nof Taxation employees covered by agreements etc. identified\nannual report in paragraph 17AG(4)(c).\n17AG(4)(c)(ii) Commissioner The salary ranges available for APS employees by\n Source: `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n- igenous.\n17AG(4)(c) Commissioner Information on any enterprise agreements, individual Mandatory\nof Taxation flexibility arrangements, Australian workplace\nannual report agreements, common law contracts and\npage 170 determinations under subsection 24(1) of the Public\nService Act 1999.\nTAX PRACTITIONERS BOARD · ANNUAL REPORT 2023–24 72\n\n[page 80]\nPGPA Rule Part of Description Requirement\nReference Report\n17AG(4)(c)(i) Commissioner Information on the number of SES and non‑SES Mandatory\nof Taxation employees covered by agreements etc identif\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pages.jsonl`\n- , and mitigating risks for their business area\ne. conforming with relevant TPB directives, ATO policies, and ATO Chief Executive\nInstructions\nf. exercising responsibilities delegated by the Secretary/CEO.\n45. As TPB management and staff are employed under the Public Service Act 1999, they must\nadhere to the APS Code of Conduct and Values.27 As APS employees they are also\nrequired to comply with the responsibilities on officials of Commonwealth entities under the\nPGPA Act. Generally, compliance with the APS Code of Conduct will ensure com\n Source: `strategies/TPB-20Governance-20Framework_December-202024.pages.jsonl`\n\n### TASA and the Taxation Administration Act 1953\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 4\n**Register search**: https://www.legislation.gov.au/search?query=TASA+and+the+Taxation+Administration+Act+1953\n\n**Sources**:\n- `pages/annual-reports-index.html`\n- `pages/annual-reports-index__00.html`\n- `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n- `other-pdfs/TPB-20Anual-20Report-202023-24.pages.jsonl`\n\n**Evidence contexts**:\n- S services\nTax Agent Services (Specified BAS Services No. 2) Instrument 2020, which declared certain services to be BAS services.\nOn 31 May 2024, the\nTreasury Laws Amendment (Tax Accountability and Fairness) Act 2024\nreceived Royal Assent. This Act amends the TASA and the\nTaxation Administration Act 1953\n. Key changes commenced in July 2024, including extending whistleblower protections to individuals who disclose information to the TPB, extending the TPB’s investigation period from 6 months to 24 months, and improving transparency by enabling the publication\n Source: `pages/annual-reports-index.html`\n- S services\nTax Agent Services (Specified BAS Services No. 2) Instrument 2020, which declared certain services to be BAS services.\nOn 31 May 2024, the\nTreasury Laws Amendment (Tax Accountability and Fairness) Act 2024\nreceived Royal Assent. This Act amends the TASA and the\nTaxation Administration Act 1953\n. Key changes commenced in July 2024, including extending whistleblower protections to individuals who disclose information to the TPB, extending the TPB’s investigation period from 6 months to 24 months, and improving transparency by enabling the publication\n Source: `pages/annual-reports-index__00.html`\n- s\nto be BAS services.\nTAX PRACTITIONERS BOARD ANNUAL REPORT 2024–25 7\n\n[page 15]\nOn 31 May 2024, the Treasury Laws Amendment Board\n(Tax Accountability and Fairness) Act 2024\nreceived Royal Assent. This Act amends the The Board is responsible for the strategic\nTASA and the Taxation Administration Act 1953. direction and governance of the TPB.\nKey changes commenced in July 2024, including\nThe Board delegates routine decision‑making\nextending whistleblower protections to individuals\n(not subject to appeal) to the CEO Secretary.\nwho disclose information to the TP\n Source: `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n- tions for Code\nnon‑compliance\nTAX PRACTITIONERS BOARD · ANNUAL REPORT 2023–24 7\n\n[page 15]\nOn 31 May 2024, the Treasury Laws Board\nAmendment (Tax Accountability and Fairness)\nAct 2024 was enacted. This Act amends the\nThe Board is responsible for the strategic\nTASA and the Taxation Administration Act 1953.\ndirection and governance of the TPB.\nKey changes commencing in July 2024 include\nextending whistleblower protections to\nThe Board delegates routine decision‑making\nindividuals who disclose information to the TPB;\n(not subject to appeal) to the CEO Secretary.\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pages.jsonl`\n\n### Tax Agent Services Regulations 2009\n\n**Type**: Regulation\n**Confidence**: high\n**Mentions**: 4\n**Register search**: https://www.legislation.gov.au/search?query=Tax+Agent+Services+Regulations+2009\n\n**Sources**:\n- `pages/announcements-index.html`\n- `pages/media-releases-index__04.html`\n- `other-pdfs/tpb_v_trevor_john_schmierer.pages.jsonl`\n- `strategies/TPB-20Governance-20Framework_December-202024.pages.jsonl`\n\n**Evidence contexts**:\n- ing to the Federal Court in relation to contraventions of the civil penalty provisions in the TASA.\n3. Policy and Statutory Authority to Cost Recovery\nThe TPB’s ability to charge application fees is established under the following:\nTax Agent Services Act 2009\nTax Agent Services Regulations 2009\nTreasury Laws Amendment (2018 Measures No. 1) Regulations 2018.\nPolicy approval for a new fee structure was announced in the 2018-19 Federal Budget. Increased application fees were effective from 1 July 2018, with the application fee amounts being subject to\n Source: `pages/announcements-index.html`\n- ing to the Federal Court in relation to contraventions of the civil penalty provisions in the TASA.\n3. Policy and Statutory Authority to Cost Recovery\nThe TPB’s ability to charge application fees is established under the following:\nTax Agent Services Act 2009\nTax Agent Services Regulations 2009\nTreasury Laws Amendment (2018 Measures No. 1) Regulations 2018.\nPolicy approval for a new fee structure was announced in the 2018-19 Federal Budget. Increased application fees were effective from 1 July 2018, with the application fee amounts being subject to\n Source: `pages/media-releases-index__04.html`\n- x agent and could only\nfinally ascertain whether he is eligible in terms of those qualifications to be registered if he were\nto apply to the Tax Practitioners Board for registration as a tax agent;\n3. he may not have the relevant experience as required by the Tax Agent Services Regulations\n2009 (Cth) to become a registered tax agent;\n4. he may not be a fit and proper person to be a registered agent so as to be able to provide a\nservice relating to one or more of items (a), (b), (c) or (d) above for a fee or other reward;\n5. a person or entity should\n Source: `other-pdfs/tpb_v_trevor_john_schmierer.pages.jsonl`\n- disclosure of official information. Under section 70-35 of the TASA, it is an offence to\nmake a record of official information or disclose official information which has been acquired in the course of performing\nduties under or in relation to the TASA or the Tax Agent Services Regulations 2009 except in certain circumstances\n19 PGPA ss 29(1). The duty under section 29 of the PGPA does not limit the application of section 60-50 of the TASA relating\nto the declaration of any direct or indirect pecuniary interests (see s 31(a) of PGPA).\n20 In accordan\n Source: `strategies/TPB-20Governance-20Framework_December-202024.pages.jsonl`\n\n### Code of Professional Conduct Determination 2024\n\n**Type**: Determination\n**Confidence**: high\n**Mentions**: 3\n**Register search**: https://www.legislation.gov.au/search?query=Code+of+Professional+Conduct+Determination+2024\n\n**Sources**:\n- `pages/annual-reports-index.html`\n- `pages/annual-reports-index__00.html`\n- `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n\n**Evidence contexts**:\n- in the integrity of the tax profession and tax system and introduced enhanced whistleblower protections, extended investigation periods, and improved transparency via our public register. We also supported the introduction of 8 new Code obligations under the Code of Professional Conduct Determination 2024, which was strengthened by a comprehensive suite of guidance and education products tailored to the needs of tax practitioners.\nMost Australians and businesses rely on tax practitioners to navigate the tax and superannuation systems, and the majority of these\n Source: `pages/annual-reports-index.html`\n- in the integrity of the tax profession and tax system and introduced enhanced whistleblower protections, extended investigation periods, and improved transparency via our public register. We also supported the introduction of 8 new Code obligations under the Code of Professional Conduct Determination 2024, which was strengthened by a comprehensive suite of guidance and education products tailored to the needs of tax practitioners.\nMost Australians and businesses rely on tax practitioners to navigate the tax and superannuation systems, and the majority of these\n Source: `pages/annual-reports-index__00.html`\n- in the integrity of the tax profession and tax system and introduced enhanced whistleblower protections,\nextended investigation periods, and improved transparency via our public register. We also supported\nthe introduction of 8 new Code obligations under the Code of Professional Conduct Determination 2024,\nwhich was strengthened by a comprehensive suite of guidance and education products tailored to the\nneeds of tax practitioners.\nMost Australians and businesses rely on tax practitioners to navigate the tax and superannuation systems,\nand the majority of these\n Source: `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n\n### Review of the Tax Practitioners Board and Tax Agent Services Act 2009\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 3\n**Register search**: https://www.legislation.gov.au/search?query=Review+of+the+Tax+Practitioners+Board+and+Tax+Agent+Services+Act+2009\n\n**Sources**:\n- `pages/annual-reports-index.html`\n- `pages/annual-reports-index__00.html`\n- `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n\n**Evidence contexts**:\n- her agencies (when required) to provide an informed response\nobtaining input and approval from Board members to ensure alignment with our strategic objectives.\nAdditionally, we continue to support the government in its consideration of:\nrecommendations of the Review of the Tax Practitioners Board and\nTax Agent Services Act 2009\n(James Review)\nenhanced integrity in the tax profession and tax system\ntackling fraud against the ATO and the tax and superannuation systems\nproposed criteria for the prescribed disciplinary bodies framework.\nWe cultivate stakeholder collaboration through the\n Source: `pages/annual-reports-index.html`\n- her agencies (when required) to provide an informed response\nobtaining input and approval from Board members to ensure alignment with our strategic objectives.\nAdditionally, we continue to support the government in its consideration of:\nrecommendations of the Review of the Tax Practitioners Board and\nTax Agent Services Act 2009\n(James Review)\nenhanced integrity in the tax profession and tax system\ntackling fraud against the ATO and the tax and superannuation systems\nproposed criteria for the prescribed disciplinary bodies framework.\nWe cultivate stakeholder collaboration through the\n Source: `pages/annual-reports-index__00.html`\n- agencies\n(when required) to provide an informed response\n„ obtaining input and approval from Board members to ensure alignment with our strategic objectives.\nAdditionally, we continue to support the government in its consideration of:\n„ recommendations of the Review of the Tax Practitioners Board and Tax Agent Services Act 2009\n(James Review)\n„ enhanced integrity in the tax profession and tax system\n„ tackling fraud against the ATO and the tax and superannuation systems\n„ proposed criteria for the prescribed disciplinary bodies framework.\nWe cultivate stakeholder collaboration throu\n Source: `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n\n### TASA and the Tax Agent Services Regulations 2022\n\n**Type**: Regulation\n**Confidence**: high\n**Mentions**: 3\n**Register search**: https://www.legislation.gov.au/search?query=TASA+and+the+Tax+Agent+Services+Regulations+2022\n\n**Sources**:\n- `pages/annual-reports-index.html`\n- `pages/annual-reports-index__00.html`\n- `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n\n**Evidence contexts**:\n- the government, practitioners and the community.\nThe TPB’s Data Analytics and Science Team enhances data literacy with a local community of practice and collaborates with partner agencies to build wider capability.\nFinancial operations\nIn accordance with the TASA and the Tax Agent Services Regulations 2022, the Commissioner of Taxation provides the TPB with operational and administrative assistance in the form of a Secretary, ATO employees on secondment, and an agreed budget.\nConsistent with these arrangements, the TPB’s financial operations appear in the ATO’s\n Source: `pages/annual-reports-index.html`\n- the government, practitioners and the community.\nThe TPB’s Data Analytics and Science Team enhances data literacy with a local community of practice and collaborates with partner agencies to build wider capability.\nFinancial operations\nIn accordance with the TASA and the Tax Agent Services Regulations 2022, the Commissioner of Taxation provides the TPB with operational and administrative assistance in the form of a Secretary, ATO employees on secondment, and an agreed budget.\nConsistent with these arrangements, the TPB’s financial operations appear in the ATO’s\n Source: `pages/annual-reports-index__00.html`\n- ce Team enhances data literacy with a local community\nof practice and collaborates with partner agencies to build wider capability.\nTAX PRACTITIONERS BOARD ANNUAL REPORT 2024–25 47\n\n[page 55]\n\n[page 56]\n5\nFINANCIAL\nOPERATIONS\n\n[page 57]\nIn accordance with the TASA and the Tax Agent Services Regulations 2022, the\nCommissioner of Taxation provides the TPB with operational and administrative\nassistance in the form of a Secretary, ATO employees on secondment, and an\nagreed budget.\nConsistent with these arrangements, the TPB’s financial operations appear in the ATO’s\n Source: `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n\n### TASA, the Tax Agent Services Regulations 2022\n\n**Type**: Regulation\n**Confidence**: high\n**Mentions**: 3\n**Register search**: https://www.legislation.gov.au/search?query=TASA%2C+the+Tax+Agent+Services+Regulations+2022\n\n**Sources**:\n- `pages/annual-reports-index.html`\n- `pages/annual-reports-index__00.html`\n- `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n\n**Evidence contexts**:\n- he TASA\nto impose sanctions for non‑compliance with the Code of Professional Conduct (Code)\nto issue, by legislative instrument, guidelines to assist in achieving the functions mentioned in the dot points above\nother functions as conferred on the Board by the TASA, the Tax Agent Services Regulations 2022 (TASR) or any other law of the Commonwealth\nto do anything incidental or conducive to the performance of our functions.\nIn addition to the TASA, we administer the:\nTASR, which set out, among other things, the broad requirements for registration, applicable fe\n Source: `pages/annual-reports-index.html`\n- he TASA\nto impose sanctions for non‑compliance with the Code of Professional Conduct (Code)\nto issue, by legislative instrument, guidelines to assist in achieving the functions mentioned in the dot points above\nother functions as conferred on the Board by the TASA, the Tax Agent Services Regulations 2022 (TASR) or any other law of the Commonwealth\nto do anything incidental or conducive to the performance of our functions.\nIn addition to the TASA, we administer the:\nTASR, which set out, among other things, the broad requirements for registration, applicable fe\n Source: `pages/annual-reports-index__00.html`\n- A\n„ to impose sanctions for non‑compliance with the Code of Professional Conduct (Code)\n„ to issue, by legislative instrument, guidelines to assist in achieving the functions mentioned in the\ndot points above\n„ other functions as conferred on the Board by the TASA, the Tax Agent Services Regulations 2022\n(TASR) or any other law of the Commonwealth\n„ to do anything incidental or conducive to the performance of our functions.\nIn addition to the TASA, we administer the:\n„ TASR, which set out, among other things, the broad requirements for registration, applicabl\n Source: `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n\n### TASR Tax Agent Services Regulations 2022\n\n**Type**: Regulation\n**Confidence**: high\n**Mentions**: 3\n**Register search**: https://www.legislation.gov.au/search?query=TASR+Tax+Agent+Services+Regulations+2022\n\n**Sources**:\n- `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n- `other-pdfs/TPB-20Anual-20Report-202023-24.pages.jsonl`\n- `strategies/TPB-20Governance-20Framework_December-202024.pages.jsonl`\n\n**Evidence contexts**:\n- Agency\nNDIS National Disability Insurance Scheme\nPGPA Act Public Governance, Performance and Accountability Act 2013\nPGPA Rule Public Governance, Performance and Accountability Rule 2014\nQUT Queensland University of Technology\nTASA Tax Agent Services Act 2009\nTASR Tax Agent Services Regulations 2022\nTPB Tax Practitioners Board\n62 TAX PRACTITIONERS BOARD ANNUAL REPORT 2024–25\n\n[page 70]\nIndex\nA C\nabbreviations, 63 capital expenditure, 51\naccountable authority, Commissioner of Taxation as, case studies\n6, 32 Chaudry, Raheel, 27\nadministrative decisions, re\n Source: `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n- Governance Working Group\nMYEFO Mid‑Year Economic and Fiscal Outlook\nPGPA Act Public Governance, Performance and Accountability Act 2013\nPGPA Rule Public Governance, Performance and Accountability Rule 2014\nQA quality assurance\nTASA Tax Agent Services Act 2009\nTASR Tax Agent Services Regulations 2022\nTPB Tax Practitioners Board\nTAX PRACTITIONERS BOARD · ANNUAL REPORT 2023–24 68\n\n[page 76]\nAppendix E:\nList of requirements\nThis list shows how the annual report requirements for non‑corporate Commonwealth entities, as set\nout in Schedule 2 of the Public Gover\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pages.jsonl`\n- ster\nRPA Committee Recognised Professional Associations Committee\nCharter of Secretaries' Charter of Leadership Behaviours\nLeadership\nBehaviours\nStatement of Statement of Expectations - The Tax Practitioners Board\nExpectations\nTASA Tax Agent Services Act 2009\nTASR Tax Agent Services Regulations 2022\nTPB Tax Practitioners Board\nTPGSF Tax Practitioners Governance and Standards Forum\nPAGE 4 OF 22\nOFFICIAL\n\n[page 5]\nTPB Governance Framework\nINTRODUCTION\nPurpose\n1. Governance refers to the means by which the TPB is held to account. It encompasses\nauthority, a\n Source: `strategies/TPB-20Governance-20Framework_December-202024.pages.jsonl`\n\n### TPB and the Tax Agent Services Act 2009\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 3\n**Register search**: https://www.legislation.gov.au/search?query=TPB+and+the+Tax+Agent+Services+Act+2009\n\n**Sources**:\n- `pages/annual-reports-index.html`\n- `pages/annual-reports-index__00.html`\n- `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n\n**Evidence contexts**:\n- other key stakeholders to support the implementation of reforms.\nThis year, we continued to strengthen integrity through the implementation of government reform priorities. Our work included shaping and implementing reforms driven by the 2019 review into the TPB and the\nTax Agent Services Act 2009\n, responding to the PwC tax leaks scandal, and parliamentary recommendations. These measures continue to address misconduct and build community confidence in the integrity of the tax profession and tax system and introduced enhanced whistleblower protections,\n Source: `pages/annual-reports-index.html`\n- other key stakeholders to support the implementation of reforms.\nThis year, we continued to strengthen integrity through the implementation of government reform priorities. Our work included shaping and implementing reforms driven by the 2019 review into the TPB and the\nTax Agent Services Act 2009\n, responding to the PwC tax leaks scandal, and parliamentary recommendations. These measures continue to address misconduct and build community confidence in the integrity of the tax profession and tax system and introduced enhanced whistleblower protections,\n Source: `pages/annual-reports-index__00.html`\n- other key stakeholders to support the implementation of reforms.\nThis year, we continued to strengthen integrity through the implementation of government reform\npriorities. Our work included shaping and implementing reforms driven by the 2019 review into the\nTPB and the Tax Agent Services Act 2009, responding to the PwC tax leaks scandal, and parliamentary\nrecommendations. These measures continue to address misconduct and build community confidence\nin the integrity of the tax profession and tax system and introduced enhanced whistleblower protections,\n Source: `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n\n### Tax Agent Services (Specified BAS Services No.1) Instrument 2020\n\n**Type**: Instrument\n**Confidence**: high\n**Mentions**: 3\n**Register search**: https://www.legislation.gov.au/search?query=Tax+Agent+Services+%28Specified+BAS+Services+No.1%29+Instrument+2020\n\n**Sources**:\n- `pages/annual-reports-index.html`\n- `pages/annual-reports-index__00.html`\n- `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n\n**Evidence contexts**:\n- ve to the performance of our functions.\nIn addition to the TASA, we administer the:\nTASR, which set out, among other things, the broad requirements for registration, applicable fees, and provisions for recognising professional associations\nTax Agent Services (Specified BAS Services No.1) Instrument 2020, which declared certain services under the Australian Government’s COVID–19 stimulus measures as BAS services\nTax Agent Services (Specified BAS Services No. 2) Instrument 2020, which declared certain services to be BAS services.\nOn 31 May 2024, the\nTreasury L\n Source: `pages/annual-reports-index.html`\n- ve to the performance of our functions.\nIn addition to the TASA, we administer the:\nTASR, which set out, among other things, the broad requirements for registration, applicable fees, and provisions for recognising professional associations\nTax Agent Services (Specified BAS Services No.1) Instrument 2020, which declared certain services under the Australian Government’s COVID–19 stimulus measures as BAS services\nTax Agent Services (Specified BAS Services No. 2) Instrument 2020, which declared certain services to be BAS services.\nOn 31 May 2024, the\nTreasury L\n Source: `pages/annual-reports-index__00.html`\n- o the performance of our functions.\nIn addition to the TASA, we administer the:\n„ TASR, which set out, among other things, the broad requirements for registration, applicable fees,\nand provisions for recognising professional associations\n„ Tax Agent Services (Specified BAS Services No.1) Instrument 2020, which declared certain services\nunder the Australian Government’s COVID–19 stimulus measures as BAS services\n„ Tax Agent Services (Specified BAS Services No. 2) Instrument 2020, which declared certain services\nto be BAS services.\nTAX PRACTITIONERS BOARD ANNU\n Source: `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n\n### Taxation Administration Act 1953\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 3\n**Register search**: https://www.legislation.gov.au/search?query=Taxation+Administration+Act+1953\n\n**Sources**:\n- `pages/media-releases-index__17.html`\n- `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n- `other-pdfs/TPB-20Anual-20Report-202023-24.pages.jsonl`\n\n**Evidence contexts**:\n- ion of former tax agent Kai Kang for making a false or misleading statement in a material particular in a renewal application for registration.\nOn 16 January 2026, Mr Kang was convicted in the Parramatta Local Court of an offence under section 8K(1)(a) of the\nTaxation Administration Act 1953.\nHe pleaded guilty and was fined.\nThe offence related to a renewal application lodged with the TPB on 31 October 2024. In that application, Mr Kang responded “No” to a question asking whether he or any associated entities over which he had direct or indirect\n Source: `pages/media-releases-index__17.html`\n- 15, 54 risk assessments, 26, 33, 41, 44\ncollaboration with, 24, 35 risk management, TPB, 21\nprofessional indemnity insurance requirements, 6 role, agency, 3, 32\nProfessional Practice Committee, 15\nTAX PRACTITIONERS BOARD ANNUAL REPORT 2024–25 65\n\n[page 73]\nS Taxation Administration Act 1953, amendments to, 8\ntelephony, service standards, 36, 37\nsalary costs, 50\ntermination of registrations, 27, 41, 42; see also\nsanctions for non‑compliance, 2, 25, 27, 28, 41–43 sanctions for non‑compliance\nsatisfaction ratings; see surveys TPB Audit and Risk Com\n Source: `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n- rs Board Corporate Plan 2023–24,\nservice standards, application processing, 36\n21, 32\nshadow economy activities, 56\nTax Practitioners Board v Van Stroe (No 2) [2023]\nshared services model, with ATO, 56\nFCA 1533, case study, 27\nskills development, staff, 48–49\nTaxation Administration Act 1953, amendments to, 8\nstaff engagement, 47\ntermination of registrations, 44; see also sanctions for\nstaff statistics, 17–19 non‑compliance\nstakeholder consultation, 2, 3, 14, 15, 35; see also TPB Consultative Forum, 3, 8, 39\nConsultative Forum; tax practitioner b\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pages.jsonl`\n\n### Tax Practitioners Board Expectations TASA Tax Agent Services Act 2009\n\n**Type**: Act\n**Confidence**: medium\n**Mentions**: 1\n**Register search**: https://www.legislation.gov.au/search?query=Tax+Practitioners+Board+Expectations+TASA+Tax+Agent+Services+Act+2009\n\n**Sources**:\n- `strategies/TPB-20Governance-20Framework_December-202024.pages.jsonl`\n\n**Evidence contexts**:\n- 2022\nResponsible Assistant Treasurer of the Commonwealth of Australia\nMinister\nRPA Committee Recognised Professional Associations Committee\nCharter of Secretaries' Charter of Leadership Behaviours\nLeadership\nBehaviours\nStatement of Statement of Expectations - The Tax Practitioners Board\nExpectations\nTASA Tax Agent Services Act 2009\nTASR Tax Agent Services Regulations 2022\nTPB Tax Practitioners Board\nTPGSF Tax Practitioners Governance and Standards Forum\nPAGE 4 OF 22\nOFFICIAL\n\n[page 5]\nTPB Governance Framework\nINTRODUCTION\nPurpose\n1. Governance refers to the means by which the TPB is hel\n Source: `strategies/TPB-20Governance-20Framework_December-202024.pages.jsonl`\n\n### Treasury Laws Amendment Board (Tax Accountability and Fairness) Act 2024\n\n**Type**: Act\n**Confidence**: medium\n**Mentions**: 1\n**Register search**: https://www.legislation.gov.au/search?query=Treasury+Laws+Amendment+Board+%28Tax+Accountability+and+Fairness%29+Act+2024\n\n**Sources**:\n- `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n\n**Evidence contexts**:\n- lus measures as BAS services\n„ Tax Agent Services (Specified BAS Services No. 2) Instrument 2020, which declared certain services\nto be BAS services.\nTAX PRACTITIONERS BOARD ANNUAL REPORT 2024–25 7\n\n[page 15]\nOn 31 May 2024, the Treasury Laws Amendment Board\n(Tax Accountability and Fairness) Act 2024\nreceived Royal Assent. This Act amends the The Board is responsible for the strategic\nTASA and the Taxation Administration Act 1953. direction and governance of the TPB.\nKey changes commenced in July 2024, including\nThe Board delegates routine decision‑making\n Source: `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n\n### Treasury Laws Board Amendment (Tax Accountability and Fairness) Act 2024\n\n**Type**: Act\n**Confidence**: medium\n**Mentions**: 1\n**Register search**: https://www.legislation.gov.au/search?query=Treasury+Laws+Board+Amendment+%28Tax+Accountability+and+Fairness%29+Act+2024\n\n**Sources**:\n- `other-pdfs/TPB-20Anual-20Report-202023-24.pages.jsonl`\n\n**Evidence contexts**:\n- provisions\n• resolving complaints lodged about\npractitioners and unregistered preparers\n• applying administrative sanctions for Code\nnon‑compliance\nTAX PRACTITIONERS BOARD · ANNUAL REPORT 2023–24 7\n\n[page 15]\nOn 31 May 2024, the Treasury Laws Board\nAmendment (Tax Accountability and Fairness)\nAct 2024 was enacted. This Act amends the\nThe Board is responsible for the strategic\nTASA and the Taxation Administration Act 1953.\ndirection and governance of the TPB.\nKey changes commencing in July 2024 include\nextending whistleblower protections to\nThe Board delega\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pages.jsonl`\n\n### Environment Protection and Biodiversity Conservation Act 1999\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 2\n**Register search**: https://www.legislation.gov.au/search?query=Environment+Protection+and+Biodiversity+Conservation+Act+1999\n\n**Sources**:\n- `pages/annual-reports-index.html`\n- `pages/annual-reports-index__00.html`\n\n**Evidence contexts**:\n- es Act 2009\n)\n53\nDisclosure of official information (section 60-130(2) of the\nTax Agent Services Act 2009\n)\nIf applicable, Mandatory\nCommissioner of Taxation annual report\nEcologically sustainable development and environmental performance (section 516A of the\nEnvironment Protection and Biodiversity Conservation Act 1999\n)\nMandatory\nCommissioner of Taxation annual report\nWork health and safety (Schedule 2, Part 4 of the\nWork Health and Safety Act 2011\n)\nMandatory\nLast modified:\n31 October 2025\nFeedback\n Source: `pages/annual-reports-index.html`\n- es Act 2009\n)\n53\nDisclosure of official information (section 60-130(2) of the\nTax Agent Services Act 2009\n)\nIf applicable, Mandatory\nCommissioner of Taxation annual report\nEcologically sustainable development and environmental performance (section 516A of the\nEnvironment Protection and Biodiversity Conservation Act 1999\n)\nMandatory\nCommissioner of Taxation annual report\nWork health and safety (Schedule 2, Part 4 of the\nWork Health and Safety Act 2011\n)\nMandatory\nLast modified:\n31 October 2025\nFeedback\n Source: `pages/annual-reports-index__00.html`\n\n### Mandatory of Taxation Work Health and Safety Act 2011\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 2\n**Register search**: https://www.legislation.gov.au/search?query=Mandatory+of+Taxation+Work+Health+and+Safety+Act+2011\n\n**Sources**:\n- `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n- `other-pdfs/TPB-20Anual-20Report-202023-24.pages.jsonl`\n\n**Evidence contexts**:\n- missioner Ecologically sustainable development and environmental Mandatory\nof Taxation performance (section 516A of the Environment\nannual report Protection and Biodiversity Conservation Act 1999)\nCommissioner Work health and safety (Schedule 2, Part 4 of the Mandatory\nof Taxation Work Health and Safety Act 2011)\nannual report\nTAX PRACTITIONERS BOARD ANNUAL REPORT 2024–25 61\n\n[page 69]\nList of abbreviations\nACNC Australian Charities and Not‑for‑profits Commission\nAPS Australian Public Service\nART Administrative Review Tribunal\nASIC Australian Securities and Investmen\n Source: `other-pdfs/TPB-20annual-20report-20202425.pages.jsonl`\n- ologically sustainable development and Mandatory\nof Taxation environmental performane (section 516A of the\nannual report Environment Protection and Biodiversity\npage 292–293 Conservation Act 1999)\nCommissioner Work health and safety (Schedule 2, Part 4 of the Mandatory\nof Taxation Work Health and Safety Act 2011)\nannual report\npage 176–177\nTAX PRACTITIONERS BOARD · ANNUAL REPORT 2023–24 76\n\n[page 84]\nIndex\nA delegation of authority, 8, 14\nmembers, 9–13\nabbreviations, 68\nremuneration, 19–20, 56\naccountable authority, Commissioner of Taxation as,\nBoard Conduct Committe\n Source: `other-pdfs/TPB-20Anual-20Report-202023-24.pages.jsonl`\n\n### TASA and Tax Agent Services Regulations 2022\n\n**Type**: Regulation\n**Confidence**: low\n**Mentions**: 2\n**Register search**: https://www.legislation.gov.au/search?query=TASA+and+Tax+Agent+Services+Regulations+2022\n\n**Sources**:\n- `pages/announcements-index.html`\n- `pages/media-releases-index__04.html`\n\n**Evidence contexts**:\n- o the CRIS needs to be considered in light of likely changes.\nAbout the TPB\nThe TPB is an independent statutory body created under\nTax Agent Services Act 2009\n(TASA) and is comprised of Board members appointed by the relevant Minister. The TPB administers the TASA and Tax Agent Services Regulations 2022 and is responsible for regulating entities providing tax agent services in Australia for a fee or reward, which includes the services provided by tax practitioners.\nFor more information about the TPB, see\nAbout the TPB\n.\n2. Description of the\n\n_…truncated, open the .md file for the full content._", "global_initiatives_md": null, "strategy": { "reporting_period": "2024-25", "corporate_plan_period": "2025-26", "vision": null, "vision_source_page": null, "purposes": "The purpose of this document is to detail the TPB’s governance framework. It sets out: an overview of the structure of the TPB and its governance framework; the context in which the TPB operates including the role of the relevant Minister and key related Commonwealth departments and agencies that have co-regulatory and/or interrelated roles with the TPB (Part A); the role and responsibilities of the Board, the Chair and the Secretary of the TPB (known as the CEO/Secretary) (Part B); the role and responsibilities of the TPB’s management team and staff (Part C); the role and responsibilities of TPB Committees and Forums which have been delegated functions and powers under the TASA or otherwise delegated functions to support the TPB (Part D); the TPB’s planning, performance and reporting approach (Part E); and the TPB’s risk management approach (Part F).", "purposes_source_page": 5, "how_we_deliver": null, "how_we_deliver_source_page": null, "government_priorities": [], "outcomes": [ { "name": "Outcome 1: Governance and Accountability", "description": "The TPB ensures that tax agent services are provided to the public in accordance with appropriate standards of professional and ethical conduct.", "key_activities": [ "Establish delegation policies", "Acknowledge and observe duties and obligations as Commonwealth Officials", "Oversee a risk management framework" ], "source_page": 8 } ], "values": [ "Committed to Service", "Ethical Behaviour", "Respectful", "Accountable", "Dynamic", "Respectful", "Integrity", "Value others", "Empower people" ], "values_framework_name": "APS Values and Secretaries’ Charter of Leadership Behaviours (DRIVE)", "kpi_targets_2025_26": [ { "code": "CCE01", "measure": "Annual Report", "target": "Stability or improvement", "source_page": 21 } ], "kpi_results_2024_25": [ { "code": "CCE01", "measure": "Annual Report", "result": "Target met", "status": "Achieved", "source_page": 21 } ], "_source_urls": { "annual_report_url": "https://www.tpb.gov.au/sites/default/files/2022-10/tpb_annual_report_2017-18.pdf", "corporate_plan_url": "" } }, "ideas": [ { "entity_id": "B-000949", "entity_name": "Tax Practitioners Board", "folder_name": "Tax-Practitioners-Board", "category": "Data & Performance", "scale": "small", "title": "KPI evidence register with named owners", "idea": "Create a simple register mapping each KPI to source data, owner, frequency, target, and last result.", "quote": "Composite measures, which comprise 2 or more sub‑measures, receive equal weighting to simple measures when assessed against the rating scale\nTable 8: Performance rating scale\nTable 8: Performance rating scale\nRating\nThreshold\nAchieved\n100% of target was met\nSubstantially achieved\n85% to 99% of target was met\nPartially achieved\n75% to 84% of target was met\nNot achieved\nLess than 75% of target was met\nSummary of performance\nThe TPB’s performance in 2024–25 is assessed against 7 key activities and 16 measures.", "impact": "High", "effort": "Low", "proof": "Evidence-backed", "beneficiaries": "Executives / Parliament / public", "source": "pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)", "implementation": [ "Pick one high-volume process or document family.", "Name an owner and baseline current volume, time, cost, and satisfaction.", "Run a 4-8 week pilot with clear before/after metrics.", "Publish lessons and decide whether to scale." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability" ] }, { "entity_id": "B-000949", "entity_name": "Tax Practitioners Board", "folder_name": "Tax-Practitioners-Board", "category": "Data & Performance", "scale": "large", "title": "Outcome dashboard linking budget, delivery, and public impact", "idea": "Build a public-facing outcome dashboard showing spend, outputs, outcomes, and delivery confidence.", "quote": "Composite measures, which comprise 2 or more sub‑measures, receive equal weighting to simple measures when assessed against the rating scale\nTable 8: Performance rating scale\nTable 8: Performance rating scale\nRating\nThreshold\nAchieved\n100% of target was met\nSubstantially achieved\n85% to 99% of target was met\nPartially achieved\n75% to 84% of target was met\nNot achieved\nLess than 75% of target was met\nSummary of performance\nThe TPB’s performance in 2024–25 is assessed against 7 key activities and 16 measures.", "impact": "Very High", "effort": "High", "proof": "Evidence-backed", "beneficiaries": "Executives / Parliament / public", "source": "pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)", "implementation": [ "Create a senior responsible owner and cross-functional delivery team.", "Map legislation, data, privacy, procurement, cyber, and workforce constraints.", "Co-design with users and frontline staff before technology selection.", "Stage delivery through pilots, benefits tracking, and public reporting." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability" ] }, { "entity_id": "B-000949", "entity_name": "Tax Practitioners Board", "folder_name": "Tax-Practitioners-Board", "category": "Risk & Assurance", "scale": "small", "title": "Recommendation tracker for audits, reviews, and inquiries", "idea": "Publish a single internal tracker for audit/review recommendations, owners, due dates, and implementation evidence.", "quote": "The Board met 10 times during 2023–24, to\nManaging risk and fraud\nprovide strategic direction and oversight of the\nOur approach to risk management aligns with\nactivities and performance of the TPB.\nthe requirements of the PGPA Act, the Australian\nAt those meetings, the Board was presented Government’s principles of regulatory best\nwith a range of governance reports, including: practice, and the Commonwealth Risk\n• the business report outlining our operations Management Framework.\nover the previous period Our risk management processes help us to\n• the performance report for the preceding clarify our goals, confirm strategies, prioritise\nquarter, highlighting achievements and resources, test effectiveness and report\nchallenges against the strategic objectives on our work.\nand performance measures of the 2023–24\nDuring 2023–24, we reviewed, assessed and\ncorporate plan.", "impact": "High", "effort": "Low", "proof": "Evidence-backed", "beneficiaries": "Executives / assurance teams", "source": "other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)", "implementation": [ "Pick one high-volume process or document family.", "Name an owner and baseline current volume, time, cost, and satisfaction.", "Run a 4-8 week pilot with clear before/after metrics.", "Publish lessons and decide whether to scale." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability", "Regulatory capture", "Over-automation of judgement" ] }, { "entity_id": "B-000949", "entity_name": "Tax Practitioners Board", "folder_name": "Tax-Practitioners-Board", "category": "Risk & Assurance", "scale": "large", "title": "Integrated assurance and lessons-learned system", "idea": "Create an assurance system that connects audit findings, risk registers, delivery reviews, and investment decisions.", "quote": "The Board met 10 times during 2023–24, to\nManaging risk and fraud\nprovide strategic direction and oversight of the\nOur approach to risk management aligns with\nactivities and performance of the TPB.\nthe requirements of the PGPA Act, the Australian\nAt those meetings, the Board was presented Government’s principles of regulatory best\nwith a range of governance reports, including: practice, and the Commonwealth Risk\n• the business report outlining our operations Management Framework.\nover the previous period Our risk management processes help us to\n• the performance report for the preceding clarify our goals, confirm strategies, prioritise\nquarter, highlighting achievements and resources, test effectiveness and report\nchallenges against the strategic objectives on our work.\nand performance measures of the 2023–24\nDuring 2023–24, we reviewed, assessed and\ncorporate plan.", "impact": "Very High", "effort": "High", "proof": "Evidence-backed", "beneficiaries": "Executives / assurance teams", "source": "other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)", "implementation": [ "Create a senior responsible owner and cross-functional delivery team.", "Map legislation, data, privacy, procurement, cyber, and workforce constraints.", "Co-design with users and frontline staff before technology selection.", "Stage delivery through pilots, benefits tracking, and public reporting." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability", "Regulatory capture", "Over-automation of judgement" ] }, { "entity_id": "B-000949", "entity_name": "Tax Practitioners Board", "folder_name": "Tax-Practitioners-Board", "category": "Citizen Services", "scale": "small", "title": "Plain-language service pages and proactive status updates", "idea": "Rewrite high-volume pages and letters into plain language, add status notifications, and measure contact reduction.", "quote": "Table 11: Client service quality assurance results\nTable 11: Client service quality assurance results\nStandard met\nImprovement required\n2022-23\n2023-24\n2024-25\n2022-23\n2023-24\n2024-25\nProduct type\nNo.\n%\nNo.\n%\nNo.\n%\nNo.\n%\nNo.\n%\nNo.\n%\nFinalised application processing\n115\n96\n79\n93\n89\n99\n5\n4\n6\n7\n1\n1\nFinalised emails\n29\n81\n54\n90\n35\n85\n7\n19\n6\n10\n6\n15\nFinalised telephony\n49\n100\n67\n85\n26\n81\n0\n0\n12\n15\n6\n19\nPerformance measure 2.3\nPerformance measure 2.3\nMeasure\nTarget\nResult\nBest practice principles\nTax practitioner satisfaction\n71% of tax practitioners are satisfied\nSubstantially achieved\n1.", "impact": "High", "effort": "Low", "proof": "Evidence-backed", "beneficiaries": "Citizens / service users", "source": "pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)", "implementation": [ "Pick one high-volume process or document family.", "Name an owner and baseline current volume, time, cost, and satisfaction.", "Run a 4-8 week pilot with clear before/after metrics.", "Publish lessons and decide whether to scale." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability", "Digital exclusion", "Low public trust if feedback is not acted on" ] }, { "entity_id": "B-000949", "entity_name": "Tax Practitioners Board", "folder_name": "Tax-Practitioners-Board", "category": "Citizen Services", "scale": "large", "title": "Single front door for life-event based services", "idea": "Bundle services around life events so citizens can complete related steps across agencies in one journey.", "quote": "Table 11: Client service quality assurance results\nTable 11: Client service quality assurance results\nStandard met\nImprovement required\n2022-23\n2023-24\n2024-25\n2022-23\n2023-24\n2024-25\nProduct type\nNo.\n%\nNo.\n%\nNo.\n%\nNo.\n%\nNo.\n%\nNo.\n%\nFinalised application processing\n115\n96\n79\n93\n89\n99\n5\n4\n6\n7\n1\n1\nFinalised emails\n29\n81\n54\n90\n35\n85\n7\n19\n6\n10\n6\n15\nFinalised telephony\n49\n100\n67\n85\n26\n81\n0\n0\n12\n15\n6\n19\nPerformance measure 2.3\nPerformance measure 2.3\nMeasure\nTarget\nResult\nBest practice principles\nTax practitioner satisfaction\n71% of tax practitioners are satisfied\nSubstantially achieved\n1.", "impact": "Very High", "effort": "High", "proof": "Evidence-backed", "beneficiaries": "Citizens / service users", "source": "pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)", "implementation": [ "Create a senior responsible owner and cross-functional delivery team.", "Map legislation, data, privacy, procurement, cyber, and workforce constraints.", "Co-design with users and frontline staff before technology selection.", "Stage delivery through pilots, benefits tracking, and public reporting." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability", "Digital exclusion", "Low public trust if feedback is not acted on" ] }, { "entity_id": "B-000949", "entity_name": "Tax Practitioners Board", "folder_name": "Tax-Practitioners-Board", "category": "Regulation & Policy", "scale": "small", "title": "Regulatory burden scan for forms, guidance, and reporting", "idea": "Identify the top 10 highest-friction reporting obligations and simplify guidance, forms, or evidence requirements.", "quote": "Protect consumers through 4.1 The number of completed risk Substantially achieved\na risk-based compliance assessmentsa\nprogram\n4.2 The number and types of completed Not achieved\ncompliance cases\n4.3 Sanctions are appropriatea Achieved\n4.4 Tax practitioner satisfaction with Achieved\nTPB compliance effectiveness\n5.", "impact": "High", "effort": "Low", "proof": "Evidence-backed", "beneficiaries": "Regulated entities / policy teams", "source": "other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)", "implementation": [ "Pick one high-volume process or document family.", "Name an owner and baseline current volume, time, cost, and satisfaction.", "Run a 4-8 week pilot with clear before/after metrics.", "Publish lessons and decide whether to scale." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability", "Regulatory capture", "Over-automation of judgement" ] }, { "entity_id": "B-000949", "entity_name": "Tax Practitioners Board", "folder_name": "Tax-Practitioners-Board", "category": "Regulation & Policy", "scale": "large", "title": "Adaptive regulation program with live feedback loops", "idea": "Create an adaptive regulation model using sandboxes, industry data, risk scoring, and regular rule updates.", "quote": "Protect consumers through 4.1 The number of completed risk Substantially achieved\na risk-based compliance assessmentsa\nprogram\n4.2 The number and types of completed Not achieved\ncompliance cases\n4.3 Sanctions are appropriatea Achieved\n4.4 Tax practitioner satisfaction with Achieved\nTPB compliance effectiveness\n5.", "impact": "Very High", "effort": "High", "proof": "Evidence-backed", "beneficiaries": "Regulated entities / policy teams", "source": "other-pdfs/TPB-20Anual-20Report-202023-24.pdf (http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf)", "implementation": [ "Create a senior responsible owner and cross-functional delivery team.", "Map legislation, data, privacy, procurement, cyber, and workforce constraints.", "Co-design with users and frontline staff before technology selection.", "Stage delivery through pilots, benefits tracking, and public reporting." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability", "Regulatory capture", "Over-automation of judgement" ] }, { "entity_id": "B-000949", "entity_name": "Tax Practitioners Board", "folder_name": "Tax-Practitioners-Board", "category": "Staff Productivity", "scale": "small", "title": "Reusable briefing and summary assistant for internal documents", "idea": "Create controlled templates for summarising reports, submissions, minutes, and ministerial briefs.", "quote": "Performance measure 5.2\nPerformance measure 5.2\nMeasure\nTarget\nResult\nBest practice principles\nOur staff satisfaction with TPB workplace culture, skills development and leadership\n76% of staff are satisfied with workplace culture\n77% of staff are satisfied with skills development\n81% of staff are satisfied with leadership\nSubstantially achieved\n1.", "impact": "High", "effort": "Low", "proof": "Evidence-backed", "beneficiaries": "APS staff / executives", "source": "pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)", "implementation": [ "Pick one high-volume process or document family.", "Name an owner and baseline current volume, time, cost, and satisfaction.", "Run a 4-8 week pilot with clear before/after metrics.", "Publish lessons and decide whether to scale." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability", "Sensitive information leakage", "Inconsistent quality of generated drafts" ] }, { "entity_id": "B-000949", "entity_name": "Tax Practitioners Board", "folder_name": "Tax-Practitioners-Board", "category": "Staff Productivity", "scale": "large", "title": "Department-wide knowledge and briefing platform", "idea": "Build a secure knowledge platform that lets staff search, summarise, and cite approved departmental material.", "quote": "Performance measure 5.2\nPerformance measure 5.2\nMeasure\nTarget\nResult\nBest practice principles\nOur staff satisfaction with TPB workplace culture, skills development and leadership\n76% of staff are satisfied with workplace culture\n77% of staff are satisfied with skills development\n81% of staff are satisfied with leadership\nSubstantially achieved\n1.", "impact": "Very High", "effort": "High", "proof": "Evidence-backed", "beneficiaries": "APS staff / executives", "source": "pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)", "implementation": [ "Create a senior responsible owner and cross-functional delivery team.", "Map legislation, data, privacy, procurement, cyber, and workforce constraints.", "Co-design with users and frontline staff before technology selection.", "Stage delivery through pilots, benefits tracking, and public reporting." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability", "Sensitive information leakage", "Inconsistent quality of generated drafts" ] }, { "entity_id": "B-000949", "entity_name": "Tax Practitioners Board", "folder_name": "Tax-Practitioners-Board", "category": "Case Processing", "scale": "small", "title": "Triage queue for stuck or ageing cases", "idea": "Use existing case data to flag ageing, duplicate, incomplete, or high-risk cases for earlier intervention.", "quote": "Table 7: Changes to 2024–25 performance measure\nChanges to 2024–25 performance measure\nOriginal measure\nDescription of change\nRational for change\n4.1 Number of completed risk assessments\nWording was changed to ‘4.1 Proportion of completed risk assessments’.", "impact": "High", "effort": "Low", "proof": "Evidence-backed", "beneficiaries": "Applicants / case officers", "source": "pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)", "implementation": [ "Pick one high-volume process or document family.", "Name an owner and baseline current volume, time, cost, and satisfaction.", "Run a 4-8 week pilot with clear before/after metrics.", "Publish lessons and decide whether to scale." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability" ] }, { "entity_id": "B-000949", "entity_name": "Tax Practitioners Board", "folder_name": "Tax-Practitioners-Board", "category": "Case Processing", "scale": "large", "title": "End-to-end case processing redesign", "idea": "Redesign the case pathway around risk-based triage, reusable evidence, and automated eligibility checks.", "quote": "Table 7: Changes to 2024–25 performance measure\nChanges to 2024–25 performance measure\nOriginal measure\nDescription of change\nRational for change\n4.1 Number of completed risk assessments\nWording was changed to ‘4.1 Proportion of completed risk assessments’.", "impact": "Very High", "effort": "High", "proof": "Evidence-backed", "beneficiaries": "Applicants / case officers", "source": "pages/annual-reports-index.html (http://www.tpb.gov.au/annual-report)", "implementation": [ "Create a senior responsible owner and cross-functional delivery team.", "Map legislation, data, privacy, procurement, cyber, and workforce constraints.", "Co-design with users and frontline staff before technology selection.", "Stage delivery through pilots, benefits tracking, and public reporting." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability" ] } ], "legislation_administered": [], "artifacts": [ { "category": "strategies", "year": "2025", "url": "http://www.tpb.gov.au/sites/default/files/2025-12/TPB%20Governance%20Framework_December%202024.pdf", "file": "strategies/TPB-20Governance-20Framework_December-202024.pdf", "bytes": 440397, "link_text": "Download TPB Governance Framework" }, { "category": "strategies", "year": "2024", "url": "https://www.digital.gov.au/sites/default/files/documents/2024-10/Policy%20for%20the%20responsible%20use%20of%20AI%20in%20government%201.1.pdf", "file": "strategies/Policy-20for-20the-20responsible-20use-20of-20AI-20in-20government-201.1.pdf", "bytes": 593038, "link_text": "September 2024, version 1.1" }, { "category": "other-pdfs", "year": "2023-24", "url": "http://www.tpb.gov.au/sites/default/files/2024-10/TPB%20Anual%20Report%202023-24.pdf", "file": "other-pdfs/TPB-20Anual-20Report-202023-24.pdf", "bytes": 3490414, "link_text": "Download 2023–24 report" }, { "category": "other-pdfs", "year": "2025", "url": "http://www.tpb.gov.au/sites/default/files/2025-10/TPB%20annual%20report%20202425.pdf", "file": "other-pdfs/TPB-20annual-20report-20202425.pdf", "bytes": 1990103, "link_text": "Download the full report" }, { "category": "other-pdfs", "year": "2025-26", "url": "http://www.tpb.gov.au/sites/default/files/2025-09/TPB%20plan%202025-26.pdf", "file": "other-pdfs/TPB-20plan-202025-26.pdf", "bytes": 1363324, "link_text": "Download PDF" }, { "category": "other-pdfs", "year": "2023", "url": "http://www.tpb.gov.au/sites/default/files/2023-02/tpb_v_trevor_john_schmierer.pdf", "file": "other-pdfs/tpb_v_trevor_john_schmierer.pdf", "bytes": 257336, "link_text": "Tax Practitioners Board v Schmierer" }, { "category": "other-pdfs", "year": "2023", "url": "http://www.tpb.gov.au/sites/default/files/2023-08/2023.08.09_-_orders_abraham_j.pdf", "file": "other-pdfs/2023.08.09_-_orders_abraham_j.pdf", "bytes": 186410, "link_text": "injunction" }, { "category": "annual-reports", "year": "2022", "url": "https://www.tpb.gov.au/sites/default/files/2022-10/tpb_annual_report_2017-18.pdf", "file": "annual-reports/2022.pdf", "bytes": 6239863, "link_text": "Annual Report" } ], "_meta": { "snapshot_built_at": "2026-05-13T11:03:06+00:00", "strategy_brief_meta": { "model": "nova-micro", "folder": "Tax-Practitioners-Board", "annual_report": { "file": null, "url": "", "year": null }, "corporate_plan": { "file": "strategies\\TPB-20Governance-20Framework_December-202024.txt", "url": "http://www.tpb.gov.au/sites/default/files/2025-12/TPB%20Governance%20Framework_December%202024.pdf", "year": "TPB-20Governance-20Framework_December-202024" }, "usage": { "input_tokens": 9945, "output_tokens": 577, "total_tokens": 10522, "model": "nova-micro" }, "cost_usd": 0.00042885500000000007, "elapsed_seconds": 3.04, "generated_at": "2026-05-13T10:33:44+00:00" }, "ideas_manifest": { "entity_id": "B-000949", "entity_name": "Tax Practitioners Board", "folder_name": "Tax-Practitioners-Board", "generated_at": "2026-05-09T23:05:53.758730+00:00", "idea_count": 12, "markdown": "ideas/Tax-Practitioners-Board_ideas.md", "jsonl": "ideas/ideas.jsonl", "inputs": [ "Tax-Practitioners-Board_strategy-overview.md", "strategy-evidence.json", "global-intelligence/source-manifest.json" ] }, "global_intel_meta": null } }