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Tax Agent Services (Code of Professional Conduct) Determination 2024
In force
Administered by
Department of the Treasury
This item is authorised by the following title:
Tax Agent Services Act 2009
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F2024L00849
02 July 2024
-
09 September 2024
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Part 1—Preliminary
1 Name
2 Commencement
3 Authority
4 Definitions
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Part 2—The Code of Professional Conduct
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Division 1—Additional obligations of general application
Subdivision A—Preliminary
5 Additional obligations relating to the professional and ethical conduct of registered tax agents and BAS agents
Subdivision B—Honesty and integrity
10 Upholding and promoting the ethical standards of the tax profession
15 False or misleading statements
Subdivision C—Independence
20 Conflicts of interest in dealings with government
Subdivision D—Confidentiality
25 Maintaining confidentiality in dealings with government
Subdivision E—Competence
30 Keeping of proper client records
35 Ensuring tax agent services provided on your behalf are provided competently
Subdivision F—Other responsibilities
40 Quality management systems
45 Keeping your clients informed of all relevant matters
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Part 3—Application and transitional provisions
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Division 1—Application
100 Application—instrument as originally made
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Division 2—Transitional
151 Transitional¾ instrument as originally made
