What has changed
A new rule - the Tax Agent Services (Code of Professional Conduct) Amendment (Enhancing Tax Practitioners Board Sanctions) Determination 2026 - was registered on 14 September 2026 and is now in force. It amends the Tax Agent Services (Code of Professional Conduct) Determination 2024, which sets the professional conduct rules that registered tax agents and BAS agents are required to follow.
What the amendment does
The amendment gives the Tax Practitioners Board (TPB) new powers to sanction registered tax agents and BAS agents. The source document does not specify the exact nature of the new sanctions, what conduct they target, or what any penalty amounts are.
Scope
The amendment applies to registered tax agents and BAS agents operating under the Tax Agent Services (Code of Professional Conduct) Determination 2024.
Key actions
- Check the full text of the amendment at https://www.legislation.gov.au/F2026L01196 to see exactly what new sanctions apply to registered tax agents and BAS agents.
- Ask your tax agent or BAS agent directly whether the new TPB sanctions affect any services they provide to your business.
- If you are a registered BAS agent, read the amendment and the explanatory statement on the same page to understand your updated obligations under the Code of Professional Conduct.
Key date
14 September 2026 - the date the amendment was registered and came into force.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.