The Australian Greens have revealed that the former secretary of the Tax Practitioners Board lodged a formal complaint against staff of the TPB and the Australian Taxation Office about conduct related to investigations into PwC Australia.
Greens Senator Barbara Pocock referred to the complaints made by former TPB secretary Michael O’Neill during two sets of hearings in Senate estimates.
Pocock first attempted to table the document unredacted when the Australian Public Service Commission but that was unsuccessful because the document was deemed to contain information that was sensitive and ought to be protected.
The Greens senator took a second opportunity to raise O’Neill’s complaints during the appearance at Senate estimates by the Australian Taxation Office and the TPB.
Pocock began her line of questioning of the two tax-related agencies by providing both Rob Heferen, the ATO commissioner, and Peter de Cure, the TPB chair, with a copy of the document for their information.
Heferen originally received a copy as the first port of call for an employee complaint while de Cure only learned of the document’s existence when Pocock attempted to have it tabled and published the day before.
“Mr O’Neill makes five allegations in his, uh, complaint. The first of them relates to the actions of some APS officers and officials and raises significant concerns about the adherence of those officers to the APS code of conduct,” Pocock said.
“And then there are four other issues, the independence of the TPB and its operation in relation to the PwC matter (https://www.themandarin.com.au/305510-tax-heavyhitter-orme-takes-up-top-tpb-role/), the TPB’s investigations in relation to PwC and Peter John Collins.
“Thirdly, evidence provided at parliamentary hearings and responses to questions on notice. And fourthly, ongoing bullying, harassment, and threats against him, uh, as he exercised his powers as the TPB’s CEO and secretary.”
Heferen told the committee that he was dutybound to not discuss or reveal anything associated with the complaint because both the document and the outcome of the actual investigation were protected information under the privacy and public service laws.
“In particular, such disclosure may send a message to the public and the whole common public sector that conducts processes can be made public and this could undermine the effectiveness of the hundreds of investigations that occur every year that potentially jeopardise workplace integrity conditions and performance,” Heferen said.
“I mean, given that advice, guidance to me, I’m afraid, senator, I feel, I am concerned if I step into a discussion of any of the matters, given that I’ve been given an explicit instruction not to publicly disclose, that I could then be operating in breach of the code, in that I’m failing to protect confidential information.”
Pocock then attempted to raise a matter with Heferen related to allegations of bullying, threats and harassment.
Heferen returned served by telling Pocock that he was unable to talk about any matters involved in the complaint, and that de Cure having a copy of the document before him might actually be in breach of the requirements for documents to be kept private and confidential.
Pocock decided to try another vein of inquiry, but this time she directed it at the de Cure in his capacity as TPB chairman.
She pointed to a portion of the complaint in which O’Neill alleged that a question on notice may not have been dealt with in accordance with Pocock’s instruction.
The complaint as described by Pocock is that O’Neill was asked to respond to certain questions about changes to rules related to the appointment of the CEO and secretary of the TPB.
Pocock’s line of questioning implies that the response to the question on notice that was asked in February 2024 did not come from O’Neill personally, and that is what she wanted: the perspective of somebody in the middle of an investigation into PwC Australia that was experiencing various workplace pressures.
“Do you accept that you have misled the Senate in not complying with my request to have Mr O’Neill’s version of events, which he did prepare? You have agreed to supply them to the Senate,” Pocock said.
“They weren’t supplied to the parliament. Do you agree you have misled us in not responding to a very clear request?”
De Cure said he wanted to consult the TPB’s records related to drafting the response to Pocock’s initial notice question.
Pocock will have to wait to see what the TPB manages to find in its records in response to her request for all relevant materials related to that February 2024 question.
Context:
Key Allegations in the Complaint
- APS Code of Conduct: Concerns regarding the actions, behavior, and code of conduct adherence of Australian Public Service (APS) officers and officials.
- TPB Independence: Questions over the operational independence of the TPB during the handling of the PwC matter and former partner Peter John Collins.
- PwC and Collins Investigations: Specific conduct and decisions tied to the TPB's regulatory probes into PwC Australia.
- Parliamentary Testimony: Issues surrounding evidence provided at parliamentary hearings and formal responses to questions on notice.
- Handling of Questions on Notice: Allegations that a February 2024 question on notice response regarding rules for appointing the TPB CEO and secretary did not properly reflect O'Neill's direct perspective or instructions.
The document was handed directly to ATO Commissioner Rob Heferen and TPB Chair Peter de Cure during the hearings. Further details and ongoing parliamentary scrutiny can be followed via
The Mandarin or updates from the
Australian Greens.
Greens Senator Barbara Pocock raised a formal complaint made by former Tax Practitioners Board (TPB) secretary Michael O’Neill during Senate estimates hearings involving the Australian Taxation Office (ATO) and the TPB.
- Tabling Attempts: Pocock first attempted to table the document unredacted through the Australian Public Service Commission (APSC), which was blocked because the material was deemed sensitive and protected. She later raised the contents directly during Senate estimates sessions with ATO Commissioner Rob Heferen and TPB Chair Peter de Cure.
- Agency Response: Heferen declined to discuss the contents or outcome of the complaint, noting he was bound by privacy and public service laws protecting the document.
PWC scandal
Former PwC partner banned for integrity breach
Barbara Pocock 29 Oct 2026
Estimates - Barb still fighting the good fight 1.23.30; 2.10; 2.38; 2.44.55