The Tax Practitioners Board (TPB) has an obligation to act as a model litigant.

Any complaint alleging that we have breached our model litigant obligations (MLOs) under the Legal Services Directions 2017, should be made in writing and sent by email to

If there is a breach of the MLOs, we will consider what action, if any, is necessary to address the breach.

The TPB reports all MLO complaints and the outcomes of those complaints to the Office of Legal Services Coordination for their review.

Further information

Last modified: 14 July 2022