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Tax Agent Services Act 2009
30‑12 Minister may determine Code of Pro30‑12 Minister may determine Code of Professional Conduct obligations
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#### 30‑12 Minister may determine Code of Professional Conduct obligations
(1) The Minister may, by legislative instrument, determine obligations for the purposes of subsection 30‑10(17).
(2) The obligations must relate to the professional and ethical conduct of \*registered tax agents and BAS agents. The obligations may elaborate or supplement any aspect of the \*Code of Professional Conduct but must not be inconsistent with the Code.