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Treasury Laws Amendment (Strengthening Accountability for Tax Adviser Misconduct and Other Measures) Act 2026
No. 86, 2026
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Department of the Treasury
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C2026A00086
15 September 2026
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1 Short title
2 Commencement
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3 Schedules
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Schedule 1—Amendment of the Tax Agent Services Act 2009
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Part 1—Main amendments
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Division 1—New Board powers to suspend registration
Tax Agent Services Act 2009
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Division 2—New civil penalty provisions and related matters
Tax Agent Services Act 2009
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Division 3—New criminal offences, infringement notices and enforceable undertakings
Tax Agent Services Act 2009
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Division 4—Consequential and other amendments
Tax Agent Services Act 2009
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Part 2—Increasing amounts of existing civil penalties
Tax Agent Services Act 2009
Part 3—Application of amendments
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Schedule 2—Strengthening the foreign resident CGT regime
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Part 1—Amendments
Income Tax Assessment Act 1997
International Tax Agreements Act 1953
Taxation Administration Act 1953
Part 2—Application of amendments and related matters
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Schedule 3—Strengthening the foreign resident CGT regime—transitional arrangements for renewable energy assets
Income Tax (Transitional Provisions) Act 1997
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Schedule 4—Critical changes to the merger primary law framework
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Part 1—Non-notifications to be voidable rather than void
Competition and Consumer Act 2010
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Part 2—Changes to the rules about associates
Competition and Consumer Act 2010
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Part 3—Extension before notifications become stale
Competition and Consumer Act 2010
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Part 4—Application of amendments
Competition and Consumer Act 2010
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Schedule 5—National Competition Policy Agreement and competitive neutrality arrangements
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Part 1—Amendments to implement the National Competition Policy Agreement
Competition and Consumer Act 2010
Productivity Commission Act 1998
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Part 2—Amendments relating to competitive neutrality arrangements
Productivity Commission Act 1998
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Schedule 6—Deductible Gift Recipient (DGR) specific listings—No. 1 of 2026
Income Tax Assessment Act 1997
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Schedule 7—Giving funds
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Part 1—Amendments
Anti-Money Laundering and Counter-Terrorism Financing Act 2006
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Part 2—Transitional provisions
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Schedule 8—Tax credits under the foreign resident capital gains withholding regime
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Part 1—Amendment of the Taxation Administration Act 1953
Taxation Administration Act 1953
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Part 2—Repeal of the Taxation Administration (Remedial Power—Foreign Resident Capital Gains Withholding) Determination 2017
Taxation Administration (Remedial Power—Foreign Resident Capital Gains Withholding) Determination 2017