Date posted: 30/01/2024

Joint bodies submission on proposed Tax Practitioners Board’s sanctions regime

Sanctions must be proportionate to the wrongdoing, take account of agent’s circumstances, and include a fair process.

The joint submission comments on the following proposals for an enhanced sanctions regime:

  • criminal penalties for parties who operate without being registered by the TPB
  • broader and increased civil penalties
  • an infringement notice scheme attached to the civil penalty regime
  • a new power to allow the TPB to enter into enforceable voluntary undertakings, and
  • a new power to allow the TPB to impose interim and contingent suspensions.

Treasury consultation

Response to PwC: Enhancing the Tax Practitioners Board’s sanctions regime

View the consultation

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