Assess a tax practitioner's exposure under the expanded sanctions regime
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- Working with the lawyer from the TPB's correspondence and the practitioner's compliance history, list each alleged breach beside the sanctions now available for it and the date each sanction applies from.
- What the lawyer must review
- The lawyer decides which sanctions are realistically in play, whether an enforceable undertaking should be offered, and advises the practitioner.
- Written for / version
- US
Open a jurisdiction version of this task to see which instruments apply: US
Who does what
| Role | What they do |
|---|---|
| Assistance | Working with the lawyer from the TPB's correspondence and the practitioner's compliance history, list each alleged breach beside the sanctions now available for it and the date each sanction applies from. |
| Lawyer | Set the scope, supervise the work closely, verify every part relied on, resolve omissions and exceptions, and approve the exact output. |
Checklist
- Check whether the conduct occurred before or after 1 October 2026.
- Check each sanction against the TPB's published regime and the Act.
- Flag any risk of interim suspension for serious or high-risk conduct.
Forms and precedents for this task
| Form or precedent | Kind | AI use | Summary |
|---|---|---|---|
| Tax practitioner Code breach and sanctions map (Tax Agent Services Act 2009) | Checklist | AI use Yellow | Map of a possible Code breach by a registered tax agent or BAS agent against the Code items, the 2024 Determination, the Board's sanctions, and the 30-day notification duties. |
Signed-in accounts can read the full text of each one. All precedents.
Sources
These are suggested working checks. Confirm the required checking with the responsible lawyer before work starts; the checking approach does not establish permission to use AI.