Code of Professional Conduct - Australian Government

Service summary

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;
  • Independence;
  • Confidentiality;
  • Competence; and
  • Other responsibilities.

Please consult the Contact Officer for more information and to ascertain the level of compliance that may be required.

Service type

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.

Other resources

Administering agency

Tax Practitioners Board

Act(s) name

Tax Agent Services Act 2009 (Australian Government)

Regulation(s) name

Tax Agent Services Regulations 2009 (Australian Government)

Contact details

Tax Practitioners Board

Mailing address:
GPO BOX 1620
Sydney, New South Wales 2001


1300 362 829

Supporting information


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 only.

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 the information.