2‑5 Object2‑5 Object

#### 2‑5 Object (1) The object of this Act is to support public trust and confidence in the integrity of the tax profession and of the tax system by ensuring that \*tax agent services are provided to the community in accordance with appropriate standards of professional and ethical conduct. (2) This is to be achieved by (among other things) providing for: (a) the registration and regulation, by a national Board, of entities that provide \*tax agent services; and (b) a \*Code of Professional Conduct for \*registered tax agents and BAS agents; and (c) sanctions to discipline entities in relation to their conduct as a \*registered tax agent or BAS agent; and (d) sanctions where tax agent services are provided otherwise than in accordance with this Act.