AI LAWFRAMEWORK

Guide

How to use AI for tax advice work in Australia

Tax work follows the Tax Practitioners Board’s guidance on artificial intelligence and the Code of Professional Conduct. Legislation and rulings are opened. Client information stays in a tenancy you can explain.

Steps

  1. Read the Board’s guidance against the Code

    The Tax Practitioners Board has published guidance on artificial intelligence and the Code of Professional Conduct. Read that page before a client file goes into a tool. Competence, confidentiality and the other Code duties named there are the practitioner’s. A tool does not hold the registration.

  2. Open the legislation and the ruling

    Check the section and the ruling identifier on the official text. A paraphrase that cites “TR 2024/…” without a number you have opened is not research. The citation guide is the same habit for cases.

  3. Keep client tax information in an approved tenancy

    Tax Practitioners Board Guidance Statement TPB(GS) 55/2026 says a practitioner must get the client’s permission before divulging information about the client’s affairs to a third party. The statement says that can include entering client information into an AI tool, depending on how the tool is configured. Tax file numbers, financial accounts and advice do not go into a public chatbot. Use a tenancy whose hosting and training terms you have read. If the Board’s page sets a limit this paragraph does not, the Board’s page wins.

Record the checks: Taxation tasks · Open the court note for the forum

Sources

Taxation tasks · Checking citations · Australian data hosting · All guides

Questions

Is it allowed to use AI for tax advice work in Australia?

Only inside the Tax Practitioners Board’s guidance and the Code. The practitioner verifies the law and protects the client’s information.

What tools are used for tax advice work?

This page does not approve a tax-research product. Whatever you use, open the legislation and the ruling yourself.

Can a tool’s summary of a ruling be sent to the client?

Only after you have opened the ruling and the summary matches it. If it does not match, it does not go.