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Tax Agent Services (Code of Professional Conduct) Determination 2024
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Department of the Treasury
This item is authorised by the following title:
Tax Agent Services Act 2009
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F2026C00953 C04
01 October 2026
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Part 1—Preliminary
1 Name
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
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Subdivision A—Preliminary
5 Additional obligations relating to the professional and ethical conduct of registered tax agents and BAS agents
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Subdivision B—Honesty and integrity
10 Upholding and promoting the ethical standards of the tax profession
15 False or misleading statements
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Subdivision C—Independence
20 Conflicts of interest in activities undertaken for government
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Subdivision D—Confidentiality
25 Maintaining confidentiality in dealings with government
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Subdivision E—Competence
30 Keeping of proper client records
35 Ensuring tax agent services provided on your behalf are provided competently
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Subdivision F—Other responsibilities
40 Quality management systems
45 Keeping your clients informed
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Part 3—Application and transitional provisions
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Division 1—Application
100 Application—instrument as originally made
101 Application–Tax Agent Services (Code of Professional Conduct) Amendment (Enhancing Tax Practitioner Board Sanctions) Determination 2026
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Division 2—Transitional
151 Transitional—instrument as originally made
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Endnotes
Endnote 1—About the endnotes
The abbreviation key sets out abbreviations that may be used in the endnotes. Legislation history and amendment history—Endnotes 3 and 4 Amending laws are annotated in the legislation history and amendment history. The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation. The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law. Misdescribed amendments A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003. If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history. Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history