The Board Conduct Committee (BCC) of the Tax Practitioners Board (TPB) reviews matters presented to it for alleged failure to comply with the Tax Agent Services Act 2009 (TASA), including the Code of Professional Conduct (Code).  If the BCC finds from investigation that a registered tax practitioner has failed to comply with the TASA, it may impose one or more administrative sanction. Administrative sanctions can include:

  • a written caution
  • an order requiring the tax practitioner to:
    • complete a course of education or training we specify
    • only provide certain services
    • provide services only under supervision
    • take certain actions within a specified timeframe
  • suspension of registration for a certain period
  • termination of registration.

The severity of a sanction depends on the nature and extent of the breach and the individual circumstances of each case.

If an administrative sanction is imposed (other than a written caution), details of the sanction are listed against the tax practitioner on the TPB Register.


The case studies provide a summary of Board Conduct Committee (BCC) decisions on compliance matters

View case studies


We have the power to formally investigate certain matters under section 60-95 of the Tax Agent Services Act 2009 (TASA).

Matters we have the power to investigate include:

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applications for registration

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breaches of the Code of Professional Conduct (Code)

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any false or misleading statements made to the Commissioner of Taxation

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advertising or supplying tax agent services when not registered

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any other conduct that may breach the TASA.

How do we conduct an investigation?

We usually make preliminary enquiries in response to a complaint we receive before commencing a formal investigation. However, we do not need to receive a complaint or make preliminary enquiries before starting an investigation. 

If an investigation is needed, we notify the entity in writing within 2 weeks of our decision to investigate.

During an investigation, we can compel witnesses to appear before us and also require production of a document or other item, to assist with our investigation.

We must make a decision about the outcome of an investigation within six months after the investigation commences. If there are delays for reasons beyond our control, the investigation period can be extended.

For more information about investigations, refer to our Investigations information sheet.

Support to taxpayers

For information on how we support taxpayers affected by the actions of high-risk tax practitioners, refer to Extending support to clients impacted by high-risk tax practitioners

Last modified: 7 December 2023