TPB’s draft sheet says AI won’t shift practitioners’ responsibility

‘The Board is committed to supporting innovation in the tax profession. We recognise the significant opportunities AI can bring to improving productivity, efficiency and client service across the tax profession,” De Cure said.

Recognising the rapid evolution and growing capability of AI technologies, the TPB has emphasised that the Exposure Draft is not intended to be a definitive or technical guide on AI systems.

“Instead, it focuses on helping tax practitioners understand how their existing statutory obligations apply when AI tools are incorporated into the provision of tax agent services,” the regualtor stated.

The guidance centres on four key considerations for practitioners when using AI, including competence, confidentiality, supervision and control, and the need for appropriate professional judgment.

De Cure added it reflects the balanced approach of TPB. “We want to encourage adoption of emerging technologies but also provide clear guardrails to ensure these tools are used responsibly by tax practitioners, complying with their obligations.” 

The draft guidance is open for consultation until 21 April 2026.