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.