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

28   Application of obligation amendments

(1) The amendments of section 30-35 of the Tax Agent Services Act 2009 made by this Part apply in relation to breaches that occur on or after the commencement of this Part.

(2) Section 30-40 of the Tax Agent Services Act 2009, as added by this Part, applies in relation to breaches that occur on or after the commencement of this Part.