Amending tax practitioner code of conduct instrument

6 days left to have your say
Date
-
Consultation Type
Draft Amendments

Key Documents

The government is seeking feedback on:

  • draft amendments to the Tax Agent Services (Code of Professional Conduct) Determination 2024
  • updated explanatory material.

This draft legislation clarifies what is, and is not, expected in section 45 and section 15. It also makes other minor amendments.

On 1 August 2024, the Determination added 8 supplementary obligations to the Code of Professional Conduct in the Tax Agent Services Act 2009. This is part of the government’s response to the PwC matter. It strengthens integrity and accountability in the tax profession.

 

Responding

You can submit responses to this consultation up until 02 October 2024. Interested parties are invited to comment on this consultation.

While submissions may be lodged electronically or by post, electronic lodgement is preferred. For accessibility reasons, please submit responses sent via email in a Word or RTF format. An additional PDF version may also be submitted.

All information (including name and address details) contained in submissions will be made available to the public on the Treasury website unless you indicate that you would like all or part of your submission to remain in confidence. Automatically generated confidentiality statements in emails do not suffice for this purpose. Respondents who would like part of their submission to remain in confidence should provide this information marked as such in a separate attachment.

Legal requirements, such as those imposed by the Freedom of Information Act 1982, may affect the confidentiality of your submission.

View our submission guidelines for further information.

How To Respond

Email

PwCResponse@treasury.gov.au

Post

Address written submissions to:

Director
Tax Agent Regulation Unit
Personal and Indirect Tax and Charities Division
Treasury
Langton Cres
Parkes ACT 2600

Enquiries

Email: PwCResponse@treasury.gov.au