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Ethics in Tax Practice (LAWS90345)
Graduate courseworkPoints: 12.5Not available in 2026
About this subject
Overview
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Ethics in Tax Practice explores the ethical responsibilities of Australian tax professionals, both lawyers and non-lawyers. Students will examine the ethical framework applying to tax practice, including the increasing range of applicable ethics-based laws, rules, and codes of conduct, and their intersection with ethical principles. Ethical challenges arising from the increasing use of artificial intelligence in tax practice will be examined, as will laws relating to promoter penalties, administrative penalties for tax shortfalls and whistleblower protection. Through discussions, investigation of historical tax scandals, consideration of recent developments, insights from guest lecturers and case studies, students will delve into ethical dilemmas and considerations faced by tax professionals and build the skills essential for ethical decision-making in current tax practice.
Indicative list of principal topics:
- Introduction to ethical theory
- Professional ethics including fiduciary duties and conflicts of interest
- Legislated ethical responsibilities under the Legal Profession Uniform Law and the Tax Agent Services Act 2009 including recent amendments and developments
- Ethical rules of professional associations
- Promoter Penalties, administrative penalties and whistleblower protection
- Ethical challenges of artificial intelligence
- Historical tax scandals
- Assisting clients v stepping over the line
- Practical challenges and approaches.
Intended learning outcomes
A student who has successfully completed this subject should be able to:
- Identify and apply the ethical rules and laws relevant to their tax practice;
- Discriminate between different types of ethical dilemmas in real world scenarios;
- Navigate ethical dilemmas using an ethical decision-making framework, consistent with ethical rules and laws;
- Critically assess the ethical responsibilities of tax professionals in Australia, integrating legal obligations, professional standards, and emerging challenges in contemporary practice;
- Develop reasoned responses to contemporary ethical challenges, demonstrating integrity, sound judgement, and compliance awareness.
Generic skills
- Analyse complex ethical issues in tax practice, drawing on legal frameworks, professional standards, and real-world case studies.
- Ability to investigate, evaluate, synthesise and apply knowledge.
- Well-developed problem-solving abilities.
- Capacity to effectively communicate complex ideas and theories.
- Capacity to engage with issues in contemporary society.
Last updated: 12 March 2026