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Governance

The Tax Institute is committed to maintaining the highest standards of professional and ethical conduct. Our goal is to create a diverse and inclusive organisation that serves the broader Australian community with honesty and integrity.

 

Our vision and purpose

The Tax Institute’s mission is to educate and build expertise in tax and tax law. We do this in a number of ways, including:

  • Providing high quality education that facilitates the study of tax, tax law and the tax system.
  • Encouraging the study of and advancing public knowledge and understanding of tax and tax law.
  • Carrying out and encouraging research into the improvement or other reform of tax law.
  • Building expertise amongst the tax profession, especially those providing tax advice and services to the public, their employers, governments or public authorities.
  • Advocating for the sound administration of tax law for the public benefit by promoting and enforcing standards of professional conduct in the tax profession.

The Tax Institute is also a respected and influential contributor to the development of tax policy and administration in Australia. We advocate for change to tax and superannuation legislation, consult on draft legislation and contribute to the thinking around tax policy through our submissions and participation in various consultative forums. In doing so, we aim to educate key stakeholders about the technical and practical implications of tax policy for the benefit of the Australian public.

 

Understand our goverance framework

Constitution

Our Constitution underpins the core workings of The Tax Institute and includes information on General Meetings, voting rights, and powers and duties of Directors.

Read our Constitution
By-Laws

The Tax Institute’s By-Laws set out how the Institute operates, including our Code of Conduct, complaints and disciplinary procedure, and appeal procedure.

Read our By-Laws
Code of Professional Conduct

The Code of Professional Conduct sets out the standards of professional and ethical responsibility required from all members.

Read our Code of Professional Conduct
 
Board of Directors & National Council

The Institute has a Board of Directors, responsible for overall governance and a National Council, who represent the tax community and uphold membership standards.

Find out more
Charity status

The Tax Institute is a registered Australian charity and not-for-profit organisation registered with the Australian Charities and Not-for-profits Commission (ACNC).

ACNC Charity Register
Diversity & Inclusion

Our goal is to create a diverse and inclusive organisation that serves the broader Australian community with honesty and integrity.

 

Requirements of membership

Tax professionals play a central role in the administration, operation and stewardship of Australia’s taxation and superannuation legislation. It is imperative that members’ conduct reflects the importance of this role.

For this reason, the Institute requires members to meet a high standard of professional integrity. Each member is required to meet the standards of professional and ethical conduct set out in the Taxation Laws and the Institute’s Code of Professional Conduct (contained in By-Law 13 and published on the Institute’s website).

Our complaints process is detailed in our Code of Professional Conduct, and the procedure for investigating complaints and disciplinary action is detailed in our By-Laws.

Annual Reports

We publish annual reports detailing our activities, achievements and financial performance, which are available here.

 
Download the 2025 Annual Report
 

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  • © 1996-2026 The Tax Institute (ABN 45 008 392 372). All rights reserved. The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.