Tax Practitioner Stewardship Group key messages 2 September 2025

Corporate messaging

(Links to strategic priority 4 – Increase trust and confidence in the tax system)

Members were provided with an overview of the recently released ATO corporate plan 2025–26, an update on the ATO’s Vulnerability Framework and the ATO’s Our Performance Evolution developed in response to the APSC Capability Review. The ATO also shared that the recommendations made by the Tax Ombudsman’s review of Letters from the ATO have been accepted in their entirety.

Member comments

Members acknowledged the ATO’s acceptance of the recommendations from the Ombudsman’s review. Members also provided the following feedback on correspondence from the ATO:

• Members believe that where a taxpayer is represented by an agent, all communication should be directed to the agent.
• Any correspondence sent to the taxpayer should also be recorded in the communication history to ensure the agent has full visibility.
• Members would like communication to go through the Communication Content Working Group.

Tax Practitioners Board

(Links to strategic priority 4 – Increase trust and confidence in the tax system)

The Tax Practitioner Board (TPB)’s key activities in 2025–26 will focus on:

• delivering a proportionate, fair and data-driven risk-based compliance program
• supporting tax practitioners and the public
• contributing to and informing the tax and regulatory system
• enhancing our capabilities.

To promote and support voluntary compliance and ensure a level playing field for ethical tax practitioners, the TPB will publish its compliance priorities for 2025–26. These priorities are based on data, complaints, and key risks in its compliance program. Sharing the TPB’s compliance priorities helps the tax profession to review and improve services, protecting their clients, practice, and the integrity of the profession.

Member comments

Further discussion was held around cyber hygiene and the support agents need. The TPB confirmed that training on cyber awareness is eligible for continuing professional education.

Members discussed that around 50% of agents are not represented by a professional association, noting that in most cases, these are smaller agents. They discussed the need for agents to be more mindful of when their clients may be in a vulnerable situation, and they should respond appropriately. The TPB noted that if an agent is reported to them under the Tax Agent Services Act 2009, they will consider all the facts when assessing an agent’s behaviour, including how they interact with their clients.

False and misleading statements – notification obligations and process

(Links to strategic priority 3 – Improve tax performance for clients of tax practitioners)

To strengthen integrity and accountability in the tax profession and the system, in 2024 the government enhanced the Code of Professional Conduct with additional professional and ethical obligations, through the Tax Agent Services (Code of Professional Conduct) Determination 2024External Link (Code Determination).

Section 15 of the Code Determination provides that a tax practitioner must not make, prepare, or direct someone else to make or prepare a statement they know, or ought reasonably to know, is false or misleading in a material particular (including by omission). This applies to statements a tax practitioner makes, prepares, or directs someone else to make or prepare to the TPB, the ATO or another Australian government agency.

The TPB has published guidance on code obligations when making or preparing statementsExternal Link will apply.

The ATO has engaged with the Tax Practitioner Stewardship Group (TPSG) on developing a process to enable registered agents to notify the ATO of a false or misleading statement where the specific conditions of the code have been met. The ATO is considering TPSG feedback in the development of the long-term solution.

An interim notification process remains in place for agents needing to notify the ATO, by using tax practitioner assistance via practice mail. The ATO has published a web page to assist agents to understand the interim notification process, with links to the TPB’s guidance products for information about when the obligations will apply. Details on QC 105138 False or misleading statement notifications.

Member comments

Members raised that the form used in the interim process is not fit for purpose and needs to be reconsidered. They also suggested that the user interface for the final solution needs to be clear that reporting is a mandatory requirement. The ATO reconfirmed that member feedback is being taken into consideration as the final solution is developed and that further feedback will be sought before it is finalised.

Counter fraud program

(Links to strategic priority 2 – Safeguard the security of the tax system)

The ATO provided an update on the uptake of the ATO app since the release of the new security features in June 2025.

Further updates were provided on the ATO’s observations across the external fraud environment since the release of the new ATO app security features in June 2025. They highlighted the further enhancements underway and asked members to outline the issues facing the tax practitioner community from a fraud perspective. This will form part of the ATO’s broader assessment of fraud risks associated with access to ATO services, both online and through software.

The ATO shared with members the upcoming ATO app and Online services for agents releases to ensure appropriate awareness and support will be available at the time of the release.

Member comments

Concerns were raised around voice authentication and the ATO confirmed that there are several layers of control and voice biometrics is not used in isolation as a means of proving a client’s identity.

Members queried whether agents will still be able to lodge returns for clients who have locked their account via the ATO app. The ATO advised they can, and that the agent will have visibility through the client communications history that a client’s account has been locked.

The ATO suggested that agents would benefit from downloading and becoming familiar with the app so they could support their clients to use the app. The ATO is updating factsheets to support agents and for them to use with their clients.

Future tax environment

(Links to strategic priority 5 – Recognise, empower and support future tax practitioners)

Through a facilitated discussion, members continued to discuss the future tax environment, bringing together the outcomes from the previous tax practitioner and ATO led sessions to develop the key focus areas for discussion across 2026.

Member comments

Together, members discussed a range of topics that are likely to impact agents in the future, including:

• the complexity of the system
• agents as advisors
• irritants in the system.

Environmental scan

The external co-chair facilitated a member discussion on insights, trends, and developments that the ATO should be aware of as context for the operation of the system overall, these included:

• Not-for-profit self-assessment reporting
• disconnection in the pay as you go instalment system
• Australian business registry and listing the principal authority
• family trust elections in Online services for agents
• deceased estates and refunds not issuing due to probate.

Other business

The group agreed to accept the TPSG charter as final for 2025–26.

The ATO provided an update on Tax Time 2025, highlighting that:

• Tax Time is continuing to track well with lodgments consistent with last year. At the time of the meeting, 6.6 million lodgments had been received.
• Tax agent lodgments are down 3% and self-lodgers are up by 1%. Tax agent calls received were down 13% and Single Touch Payroll records shows that 21.8 million (97%) records have been finalised.
• Systems have been running well. There have been 36 million online service user logins and 35 million myGov logins recorded so far.
• The GST advertising campaign 2025–26 commenced on 1 September and will finish on 31 October and continues with messaging from the 2024–25 GST advertising campaign to educate GST registered businesses on how good cash flow management habits and setting aside funds can help prevent new GST debt.
• Advertising will appear as a video ad (https://www.ato.gov.au/cashflowtips) on digital platforms, and as ads across Meta, Facebook and Instagram, LinkedIn, Reddit and TikTok.
• Phase 2 of the ATO app campaign was launched on 18 August, with a focus on enhanced security and driving conversions.
• The ATO recently posted on Facebook and LinkedIn about expenses that tenants can claim while renting, with a comment ‘For more info, speak to your registered tax professional or see http://www.ato.gov.au/.../tax.../rental-interest-expenses’.
• The ATO also posted on social media channels, covering different types of deductions including clothing and laundry, claiming trips to and from work, and food and drink.
• A Tax Professionals newsletter article highlighting tips on how to get the main residence exemption right was issued in the 27 August newsletter.

Attendees

Attendees list

Organisation	Member
ATO	Rowan Fox (Co-chair), Individuals and Intermediaries
ATO	Elissa Walker, Enterprise Solutions and Technology
ATO	Emma Rosenzweig, Superannuation and Employer Obligations
ATO	Grant Brodie, Frontline Services
ATO	Sarah Vawser, Individuals and Intermediaries
ATO	Will Day, Small Business
Australian Bookkeepers Association	Peter Thorp
Chartered Accountants Australia and New Zealand	Susan Franks
CPA Australia	Bill Leung
Institute of Certified Bookkeepers	Matthew Addison
Institute of Financial Professionals Australia	Mark Dodds
Institute of Public Accountants	Tony Greco
National Tax and Accountants Association	Rodney Wilson
Tax Practitioner	Annette Morgan
Tax Practitioner	Brian Greenacre
Tax Practitioner	Danielle Williams
Tax Practitioner	Dean Forte
Tax Practitioner	George Tharakan
Tax Practitioner	Julian Shimmin
Tax Practitioner	Keith Clissold
Tax Practitioner	Ken Thomas
Tax Practitioner	Petrina Stamos
Tax Practitioner	Tracey Dunn
Tax Practitioner	Ursula Lepporoli
Tax Practitioners Board	Debra Anderson
Tax Practitioners Board	Peter DeCure
The Tax Institute	Robyn Jacobson (Co-chair)