What has changed
The federal government has registered the Tax Agent Services Amendment (Enhancing Tax Practitioners Board Sanctions) Regulations 2026. The regulations were registered on 17 September 2026 and amend the Tax Agent Services Regulations 2022 under the Tax Agent Services Act 2009.
The amendments strengthen the sanctions available to the Tax Practitioners Board (TPB) when dealing with tax agents, BAS agents, and other registered tax practitioners who breach their obligations. The specific new or expanded sanctions introduced by the regulations are set out in Schedule 1 of the instrument. The source page does not detail the individual changes.
The instrument
- Full title: Tax Agent Services Amendment (Enhancing Tax Practitioners Board Sanctions) Regulations 2026
- Registration date: 17 September 2026
- Amends: Tax Agent Services Regulations 2022
- Enabling Act: Tax Agent Services Act 2009
- Source: legislation.gov.au/F2026L01227
Key actions
- Check the full text of the Tax Agent Services Amendment (Enhancing Tax Practitioners Board Sanctions) Regulations 2026 at legislation.gov.au/F2026L01227 to read the specific amendments made to the Tax Agent Services Regulations 2022 - the source page does not detail the individual changes.
- If you are a registered BAS agent, tax agent, or tax (financial) adviser, review the amended regulations to understand any new or expanded TPB sanctions that may now apply to your registration and conduct obligations.
- Contact the Tax Practitioners Board directly or visit tpb.gov.au for guidance on how the new sanctions regime affects your registration conditions.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.