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 1   Obligations relating to the provision of tax agent services

Tax Agent Services Act 2009

3   At the end of Subdivision 30-A

Add:

30-12 Minister may determine Code of Professional Conduct obligations

(1) The Minister may, by legislative instrument, determine obligations for the purposes of subsection 30-10(17).

(2) The obligations must relate to the professional and ethical conduct of *registered tax agents and BAS agents. The obligations may elaborate or supplement any aspect of the *Code of Professional Conduct but must not be inconsistent with the Code.