You will be required to comply with this code if you are a registered tax agent or BAS agent.
The Code of Professional Conduct regulates the personal and professional conduct of all registered tax and Business Activity Statement (BAS) agents.
The Code sets out principles under five separate categories:
- Honesty and integrity;
- Competence; and
- Other responsibilities.
Please consult the Contact Officer for more information and to ascertain the level of compliance that may be required.
Code of Practice
A code of practice can be either a legal requirement or non-legal requirement. Legal codes of practice are defined as a result of legislation. Non-legal codes of practice are defined by industry regulators and bodies.
Tax Practitioners Board
Tax Agent Services Act 2009 (Australian Government)
Tax Agent Services Regulations 2009 (Australian Government)
The information contained on the Australian Business Licence and Information Service
(ABLIS) web site, or via packages or other sources is intended for general guidance
To the full extent permitted by law, the Federal, State, Territory and Local Governments
make no representations or warranties (expressed or implied) in relation to the
information, including its accuracy, currency or completeness.
The business information provided does not constitute professional or legal advice,
nor is the use of any third party resource an endorsement of the information contained,
the associated organisation, product or service. It is recommended that you obtain
appropriate professional and /or independent legal advice to ensure that the material
provided here is relevant to your particular circumstances.
To the full extent permitted by law the Federal, State, Territory and Local Governments,
their employees and agents do not accept any liability for any reason, including
without limitation, liability in negligence, to any person for the general information
which is provided herein, or in respect of anything, including the consequences
of anything done, or not done, by any such person in whole or partial reliance upon