Key Documents
The Tax Agent Services Act 2009 (the Act) includes a Code of Professional Conduct which imposes a range of obligations on tax agents and BAS agents that the Minister can supplement through a legislative instrument.
The draft Tax Agent Services (Code of Professional Conduct) Determination 2023 (the draft determination) contains proposed additional obligations that would supplement the obligations already in the Code of Professional Conduct.
The draft determination forms part of the government’s response to the PwC matter, announced on 6 August 2023. It relates to the priority area identified for action in the government’s PwC response: Increasing the powers of our regulators.
The draft determination aims to improve public trust and confidence in the tax profession.
The government is seeking stakeholder feedback on the exposure draft determination and explanatory material.
Submissions
View the published submissions received through this process.