From www.accountantsdaily.com.au: The Tax Practitioners Board has clarified that tax practitioners are only required to report breaches that occur on or after 1 July 2024, easing concerns about reporting past breaches.

TPB chair Peter de Cure emphasised that practitioners do not need to investigate past breaches that were identified before this date.

The obligations for reporting significant breaches will coexist with other code obligations starting in January 2025 for larger firms and will affect all practitioners uniformly from July 2024.