Tax Agent Services (Code of Professional Conduct) Determination 2024
20Conflicts of interest in activities undertaken for government
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20 Conflicts of interest in activities undertaken for government
In relation to any activities you undertake for an Australian government agency in a professional capacity, you must: (a) take reasonable steps to identify and document any material conflicts of interest (real or apparent) you have in connection with the activity; and (b) disclose the details of any material conflict of interest (real or apparent) identified in relation to steps undertaken under paragraph (a) to the agency as soon as you become aware of the conflict; and (c) take reasonable steps to manage, mitigate, and where appropriate and possible, avoid, any material conflict of interest (real or apparent) identified in relation to steps undertaken under paragraph (a) (except to the extent that the agency has expressly agreed otherwise).