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.
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