Tax Agent Services Amendment (Enhancing Tax Practitioners Board Sanctions) Regulations 2026

The Tax Agent Services Amendment (Enhancing Tax Practitioners Board Sanctions) Regulations 2026 were registered as F2026L01227 on 17 September 2026. The regulations amend the Tax Agent Services Regulations 2022, which are made under the Tax Agent Services Act 2009, and are described as supporting stronger sanctions available to the Tax Practitioners Board for professional misconduct by registered tax and BAS agents.

The regulations complement broader legislative changes strengthening the Board's powers, including the suspension and penalty provisions introduced by the Treasury Laws Amendment (Strengthening Accountability for Tax Adviser Misconduct and Other Measures) Act 2026. Together, these instruments are intended to give the Board a wider range of sanctions to respond to misconduct short of deregistration, as well as more serious consequences for significant breaches.

The regulations affect registered tax agents, BAS agents and the firms that employ or engage them. The specific amendments made to the Tax Agent Services Regulations 2022, including any new sanction categories or procedural requirements, are set out in Schedule 1 to the regulations, available on the Federal Register of Legislation. Businesses should review that schedule directly to understand the precise scope of the changes rather than relying on the regulation's short title alone.