A recent LinkedIn post by Nitin Saby, former ATO director, has sparked an industry-wide conversation about whether Australia’s tax advice regulatory framework is still fit for purpose.
Under current rules, lawyers can provide tax advice without being registered with the Tax Practitioners Board (TPB), while accountants and tax advisers must be registered. Nitin argues that this distinction, designed in 2009, no longer reflects today’s professional landscape.
“Accountants and lawyers now perform almost identical tax advisory work,” he said. “The complexity, client impact, and technical requirements are the same—yet the regulatory standards differ.”
Nitin highlights several issues with the dual system:
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Fragmented consumer protection — identical advice comes with different safeguards depending on who provides it.
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Duplicated compliance — multidisciplinary firms must manage two sets of rules for the same client work.
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Higher costs and inefficiency — with no corresponding improvement in outcomes.
Reactions to the post were mixed. Some practitioners supported a unified standard, while others argued that lawyers and tax agents provide distinct services and should remain separately regulated. Many noted that referrals between accountants and tax lawyers are common when matters become highly complex or litigious.
Nitin emphasises that the goal is not to diminish professional differences, but to ensure Australians receive consistent quality and protection regardless of whether their adviser is a lawyer or accountant.
“As the line between legal and accounting tax work continues to blur, it’s worth asking whether our regulation should evolve too,” he said.