Digital Service Providers Australia New Zealand (DSPANZ) provided a submission in response to the exposure draft materials for the Treasury Laws Amendment Bill 2026: Enhancing TPB Sanctions Framework. This submission is made on behalf of the digital service provider community perspective represented by DSPANZ and its members.
DSPANZ supports the policy objective of the Bill. Measures that deter misconduct by both unregistered preparers and registered practitioners, and strengthen public confidence in the tax profession, are important and warranted. At the same time, we consider it important that the sanctions framework be applied in a manner that is clear, proportionate and fit for a contemporary digital operating environment.
The central concern raised in our submission is not with the policy intent of the Bill, but with the continued reliance on legislative concepts that were developed in an earlier technological context.
Members can access the full submission here.