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
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