Tax Agent Services Act 2009

PART 3 - THE CODE OF PROFESSIONAL CONDUCT  

Division 30 - The Code of Professional Conduct  

Guide to this Division  

SECTION 30-1  

30-1   What this Division is about  

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The Code of Professional Conduct regulates your personal and professional conduct as a registered tax agent or BAS agent.

If the Board investigates you and finds that you have failed to comply with the Code, the Board may give you a written caution, order you to take specified actions, or suspend or terminate your registration.

You must also notify the Board if certain circumstances change, including if you cease to meet the requirements for registration.

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History

S 30-1 amended by No 115 of 2021, s 3 and Sch 1 item 136(g), by substituting " tax agent or BAS agent " for " tax agent, BAS agent or tax (financial) adviser " , effective 1 January 2022. For application and transitional provisions, see note under Subdiv 50-AA heading.

S 30-1 amended by No 120 of 2013, s 3 and Sch 1 item 15, by substituting " , BAS agent or tax (financial) adviser " for " or BAS agent " , effective 1 July 2014. For transitional provisions, see note under s 20-5(1) .

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