Skip to main
Help and resources
Register
for My Account
Sign in
to My Account
Search
Australian Government
Federal Register of Legislation
Site navigation
Constitution
Acts
Legislative instruments
Notifiable instruments
Gazettes
Administrative Arrangements
Prerogative instruments
Norfolk Island
Home
Legislative instruments
In force
Text
Details
Authorises
Downloads
All versions
Interactions
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
Superseded version
View latest version
Order print copy
Save this title to My Account
Set up an alert
F2024L00849
02 July 2024
-
09 September 2024
Legislation text
View document
Select value
Legislative instrument
Explanatory statement
Filter active
Table of contents
Enter text to search the table of contents
Collapse
Part 1—Preliminary
1 Name
2 Commencement
3 Authority
4 Definitions
Collapse
Part 2—The Code of Professional Conduct
Collapse
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
Collapse
Part 3—Application and transitional provisions
Collapse
Division 1—Application
100 Application—instrument as originally made
Collapse
Division 2—Transitional
151 Transitional¾ instrument as originally made
