Ethics in Tax Practice

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.