Treasury Laws Amendment (2023 Measures No. 1) Act 2023 (101 of 2023)

Schedule 3   Government response to the Review of the Tax Practitioners Board

Part 5   The Code of Professional Conduct

Tax Agent Services Act 2009

24   After paragraphs 30-35(1)(b), (2)(b) and (3)(b)

Insert:

(ba) you have reasonable grounds to believe that:

(i) you have breached the *Code of Professional Conduct; and

(ii) the breach is a *significant breach of the Code; or