AI rules · template for accounting and bookkeeping practicesChecked 24 Oct 2026

How ______ uses AI

Anyone here who uses AI follows this page. Fill in the blanks, keep it next to the computer, and show it to new staff on their first day.

Fine to put into AI

A client’s question with their name and numbers taken out, like “how do I claim repairs on a rental?”
Our own email drafts, notices and website copy
Public rules and form guides from the ATO website
Photos of receipts and invoices, once the client’s name, TFN and bank details are covered

Never put into AI

TFNs, passport or driver licence numbers
Bank and card numbers; myGov, ATO, Xero or MYOB logins
A client’s full name together with their address, phone or date of birth
Whole tax returns, financial statements or payslips
Any password

Before it goes out, who checks

Written with AI	Checked by	What they check
Emails to clients	Whoever wrote it	Numbers, dates and names are right; we haven’t promised anything we can’t do
Anything about tax	Registered tax agent ______	Every statement can be found on the ATO website. If it can’t, it comes out
Website and notices	______	Read it once: does it sound like us?

The AI we use

Tool and plan	Account owner	Used by	Chats used for training
			Off / no switch (where to turn it off: page 2)

If you’re not sure

Ask ______. If you’re still not sure, leave it out and write it yourself.

Before any client information goes into AI, get the client’s permission (TPB guidance, page 2).

When someone leaves or an account isn’t needed, change the password that day and remove them.

Page 2 · Training switches and sourcesChecked 24 Oct 2026

Does each AI train on your chats?

Tool	Personal account	Where to turn it off	Business plans
ChatGPT	Yes, by default	Settings → Data controls → “Improve the model for everyone”	Business and Enterprise: not by default
Claude	You choose when you sign up	Settings → Privacy → the model improvement switch	Team, Enterprise and API: not by default
Copilot	Older app: yes, by default. New app (from Aug 2026): not confirmed on Microsoft’s pages	Settings → Privacy → “Training on conversation activity”	Microsoft 365 work account: no, and there’s no switch
Gemini	Yes, while “Keep Activity” is on	Gemini Apps Activity → turn off “Keep Activity”	Google Workspace: not by default

These switches move and get renamed, so we check them against the official pages every month. Turning one off doesn’t necessarily pull back chats from before.

For registered tax agents

The TPB’s guidance TPB(GS) 55/2026 (22 July 2026) says you need each client’s permission before disclosing their information to a third party, “which can include entering client information into AI models and tools, depending on how these tools are configured and used.”

If TFNs are involved, the Privacy (Tax File Number) Rule 2015 also applies: you can only record, use or disclose TFN information where the law allows, and you must take reasonable steps to protect it (OAIC).

The OAIC recommends that you “do not enter personal information, and particularly sensitive information, into publicly available generative AI tools” (OAIC).

About this page

This is a free template, not legal or tax advice. The TPB, OAIC and ATO pages are what count; if you’re unsure, ask your professional body.

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