Treasury Laws Amendment (Strengthening Accountability for Tax Adviser Misconduct and Other Measures) Bill 2026; Second Reading

Summary

This legislation strengthens the rules around tax advisers who behave badly, making it easier for the Tax Office to hold them accountable when they give dodgy advice or act dishonestly. It amends the Tax Agent Services Act and related tax laws to create tougher penalties, clearer standards of conduct, and better enforcement tools for the Australian Taxation Office. This matters because dodgy tax advice can cost honest taxpayers money, damage the integrity of the tax system, and create unfair advantages for people willing to break the rules—so making it riskier for unethical advisers to operate protects everyone else who pays their taxes properly.

What happens at this stage

The main debate on whether the chamber supports the broad purpose of the bill. Members speak to its overall merits and concerns rather than the fine print. The government outlines its policy intentions; the opposition and crossbench put their case. This is the stage that determines whether the bill proceeds at all.

Next: Consideration in Detail (House) or Committee of the Whole (Senate), where the bill is examined clause by clause