Home » News » TPB announce 2026 compliance priorities include tax practitioners who promote the abuse of R&D concessions

TPB announce 2026 compliance priorities include tax practitioners who promote the abuse of R&D concessions

December 17th, 2025 TPB announce 2026 compliance priorities include tax practitioners who promote the abuse of R&D concessions

The Tax Practitioners Board (TPB) is a national body responsible for the registration and regulation of tax agents and BAS agents (collectively referred to as ‘tax practitioners’). The TPB is also responsible for ensuring compliance with the Tax Agent Services Act 2009 (TASA), including the Code of Professional Conduct (Code).
 
In December 2025, The TPB has announced its 2026 compliance priorities and within this announcement it is noted:.
  • ‘Our priorities address both emerging and ongoing risks concerning tax practitioner misconduct or unethical behaviour. 
  • ‘Misusing R&D concessions:
    • R&D concessions encourage innovation, contributing to Australia’s productivity and economic growth. However, tax practitioners who promote the abuse of R&D concessions undermine government policy and community confidence in accessing these concessions.’
In recent years, the TPB has taken action against multiple advisors found to have provided bad advice regarding the R&D Tax Incentive, including:
  • Action against a firm that led to deregistration of a tax practitioner, and $13.6 million in penalties to be paid for breaches of the promoter penalty laws by promoting unlawful Research and Development Tax Incentive (R&DTI) tax schemes.
  • Termination of a tax practitioner that was a partner of a large firm found to have breached multiple obligations under the Tax Agent Services Act 2009 and the Code of Professional Conduct.
Swanson Reed supports the important role that The TPB plays in upholding the integrity of the taxation system.
Please get in touch with our office if you require assistance, would like to speak to someone about a potential claim, or check out our website for more information.

Post a Comment

(*) indicates required field.

Are You Eligible?


Click here for the R&D Eligibility Wizard

R&D Audit Checklist


Click here for the R&D Eligibility Wizard

Categories

Archives