On behalf of the TPB, I am pleased to contribute to this plan for 2026–27.
The TPB plays a critical role in supporting public trust and confidence in the integrity of the tax profession and the tax system. The environment in which we operate continues to evolve, shaped by changes in professional practice, emerging business models, technological developments and increasing community expectations of regulators. In this context, the TPB must be clear, consistent, and focused in how we perform our role.
In 2026–27, the TPB will build on our established strong foundations while sharpening our regulatory focus.
This includes providing greater clarity on the standards we expect from tax practitioners. Our compliance approach will remain fair and proportionate, while taking a firm stance when necessary. For 2026, our main priorities revolve around upholding the integrity, professionalism, and trust that are fundamental to the tax profession. These priorities address both new and ongoing risks, with a strong emphasis on identifying and addressing misconduct or unethical behaviour among tax practitioners. By focusing on these areas, we support practitioners who meet expectations, encourage voluntary compliance, and deliver targeted actions in close collaboration with the broader profession.
Clear regulatory signals are essential to supporting voluntary compliance and maintaining a level playing field for ethical practitioners. We will be more deliberate and targeted in our communications to positively influence the behaviours we expect to see across the tax profession.
As reforms are implemented, we will support positive behaviours across the tax profession. We will continue to work closely with professional associations and the broader profession to reduce unnecessary compliance requirements, ensuring our approach supports both integrity and efficiency across the sector.
We will operate as an agile regulator, deploying our resources to address emerging risks across the profession. To achieve this, we will continue to invest in capability and future readiness. This includes strengthening workforce capability, improving systems and data management, responding to the opportunities and risks presented by emerging technologies including AI. Strong relationships and shared responsibility remain critical to maintaining confidence in the tax system. We will continue to collaborate closely with our partners across government, including the ATO, and with professional associations and the broader tax profession.
I thank the TPB staff and Board members for their professionalism and commitment, and our stakeholders for their ongoing engagement and constructive contribution. Together, we will continue to support a strong, ethical, and trusted tax profession.
Peter de Cure AM
Chair
Tax Practitioners Board