Code of Professional Conduct - Australian Government


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

Act(s) name

Tax Agent Services Act 2009 AG

Regulation(s) name

Tax Agent Services Regulations 2009 AG

Administering agency

Tax Practitioners Board


Contact details

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.



Tax Practitioners Board

Mailing address: GPO BOX 1620
Sydney, New South Wales 2001
Phone: 1300 362 829