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

Summary

This legislation strengthens rules around tax advisers who misbehave, making it easier for authorities to hold them accountable when they give bad advice or break the law. It amends the Tax Agent Services Law and related tax administration rules to increase penalties, expand what counts as misconduct, and give the Tax Practitioners Board stronger powers to investigate and discipline dodgy tax agents. The changes matter because tax advisers help millions of Australians with their tax returns, so tighter controls protect people from losing money through fraud or incompetence, and stop unethical practitioners from damaging the integrity of the tax system.

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