---
title: "Verification checklist for AI-assisted tax research, advice and objections"
url: "https://ailawframework.com/precedents/taxation/ai-tax-advice-verification-checklist"
type: "precedent"
site: "AI Law Framework"
id: "a26-ai-tax-advice-verification-checklist"
area_id: "A26"
kind: "checklist"
ai_level: "yellow"
version: 1
law_stated_as_at: "2026-10-17"
---

# Verification checklist for AI-assisted tax research, advice and objections

> File checklist to complete before relying on AI output in tax work: tool and client-permission checks, verification of every provision, ruling, case and figure, and a signed record of review, aligned with TPB(GS)…

Canonical page: https://ailawframework.com/precedents/taxation/ai-tax-advice-verification-checklist  
Law stated as at: 2026-10-17

Site index for agents: https://ailawframework.com/llms.txt

File checklist to complete before relying on AI output in tax work: tool and client-permission checks, verification of every provision, ruling, case and figure, and a signed record of review, aligned with TPB(GS) 55/2026 and the solicitors' conduct rules.

## Key facts

- Kind: Checklist. Steps or checks to work through and tick off.
- Practice area: [Taxation](https://ailawframework.com/precedents/taxation.md)
- Jurisdictions: Australia
- AI level: Yellow. AI can help in set ways. A lawyer checks specific points before use.
- Law stated as at: 2026-10-17
- Status: Maintained. Checked on 2026-10-17 against the 6 authorities it cites, for Australia.

## When to use it

Use on every matter where an AI tool has researched or drafted any part of tax advice, an objection, a ruling application or a response to the ATO. It does not replace the firm's AI policy or a court's or tribunal's own AI practice note.

## How AI may be used

AI may run first-pass checks, such as whether a citation exists or a ruling has been withdrawn, and pre-fill the record. A person performs and signs each verification step.

**AI may:**

- List every provision, ruling, case and figure in the draft so each can be checked
- Run a first-pass existence and currency check of citations against official databases and report what it could not confirm
- Recalculate figures from the stated inputs and show the working
- Pre-fill the matter details and the tool record

**AI must not:**

- Must not tick any verification item: only the person who did the check may
- Must not treat its own citation check as confirmation of what the authority says
- Must not be given tax file numbers or privileged material unless the tool is approved for them

**The lawyer checks:**

- Each authority read in the official source as in force at the relevant time
- Edited private rulings, ATO interpretative decisions and practical compliance guidelines described with their correct status
- Calculations reproduced independently
- The reviewer signs and dates the record of review

## Authorities

- [Tax Agent Services Act 2009 (Cth) s 30-10 (Code of Professional Conduct, items 6 to 10)](https://www.legislation.gov.au/C2009A00013/latest/text)
- [Tax Agent Services (Code of Professional Conduct) Determination 2024 (Cth) ss 30, 35 and 40](https://www.legislation.gov.au/F2024L00849/latest/text)
- [TPB(GS) 55/2026 The use of Artificial Intelligence and the Code of Professional Conduct (Tax Practitioners Board, issued 22 July 2026)](https://www.tpb.gov.au/tpbgs-552026-use-artificial-intelligence-and-code-professional-conduct)
- [Legal Profession Uniform Law Australian Solicitors' Conduct Rules 2015 rr 4.1.3 and 9.1](https://legislation.nsw.gov.au/view/html/inforce/current/sl-2015-0244)
- [Privacy (Tax File Number) Rule 2015 (Cth) ss 10 and 11](https://www.legislation.gov.au/F2015L00249/latest/text)
- [ATO, How our advice and guidance protects you (status of ATO advice products)](https://www.ato.gov.au/about-ato/ato-advice-and-guidance/how-our-advice-and-guidance-protects-you)

## Official form

[Official form](https://www.tpb.gov.au/tpbgs-552026-use-artificial-intelligence-and-code-professional-conduct)

## Full text and drafting notes

The full text and the drafting notes are not part of this public page. Signed-in firm accounts can read them at https://ailawframework.com/precedents/taxation/ai-tax-advice-verification-checklist and through the signed-in MCP connector https://ailawframework.com/mcp/firm.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*