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Treasury moves forward on new tax agent rules

Brief: The Federal Government has released a consultation paper on its plan to tighten eligibility requirements for registered tax agents.

The Federal Government has released a consultation paper on its plan to tighten eligibility requirements for registered tax agents.

The consultation process, part of a response to the PWC leaks scandal, aims to increase community confidence in tax practitioners and their services. It flags potential changes to rules for tax practitioners, including the Tax Agent Services Regulations 2022 and its enacting legislation.

The government wants to overhaul the current scheme used by the Tax Practitioners Board to register agents, according to the paper. Included in the consultation, the government is seeking feedback on whether the current TPB’s current “fit and proper person” test is adequate.

It also wants feedback on whether the TPB should be able to accept a broader definition of “relevant experience” when registering tax agents, potentially lowering what the paper described as “inequitable” entry barriers.

Professional standards for tax practitioners have become a thorny issue for the government in recent weeks.

Earlier this month the government was facing a backlash from the sector after it announced it would use newly created powers to impose an additional eight obligations on tax practitioners from August 1, 2024. The obligations are to be added to the TPB’s code of professional conduct.

Since then, TPB Chair Peter de Cure has called for an end to what he described as “scaremongering” over the changes to the code.

Mr de Cure told accountantsdaily that the new requirements were consistent with the current code and that most registered agents would already be compliant.

The government has urged tax community stakeholders to submit their feedback on the consultation paper by August 7.

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