Tax Agent Services Act 2009

PART 3 - THE CODE OF PROFESSIONAL CONDUCT  

Division 30 - The Code of Professional Conduct  

Subdivision 30-C - Other obligations  

SECTION 30-40   Obligation to notify of significant breaches of the Code of Professional Conduct  

30-40(1)    
If you are a *registered tax agent or BAS agent, you must notify the Board, in writing, if you have reasonable grounds to believe that:

(a)    another registered tax agent or BAS agent has breached the *Code of Professional Conduct; and

(b)    the breach is a *significant breach of the Code.

30-40(2)    
In addition, if at the time you have reasonable grounds to believe that other agent has breached the Code, and that the breach is a *significant breach of the Code:

(a)    the other agent is a member of a professional association accredited by the Board under the regulations; and

(b)    you are aware of that other agent ' s membership;

you must notify the association, in writing, of the breach.

When you must notify

30-40(3)    
You must notify under subsection (1) or (2) within 30 days of the day on which you first have, or ought to have, reasonable grounds to believe that the other agent breached the Code, and that the breach is a *significant breach of the Code.