5Additional obligations relating to the professional and ethical conduct of registered tax agents and BAS agents

5 Additional obligations relating to the professional and ethical conduct of registered tax agents and BAS agents

Under section 30-12 of the Act, the obligations relating to professional and ethical conduct of registered tax agents and BAS agents set out in this Part are determined for the purposes of subsection 30-10(17) of the Act.

Note: Section 30-10 of the Act sets out the Code of Professional Conduct applying to registered tax agents and BAS agents. The Minister may determine further obligations under the Code which registered tax agents and BAS agents must comply with. This instrument sets out those further obligations.