Tax Agent Services (Code of Professional Conduct) Determination 2024 – Amendment

Posted on 01/01/2025 by Sinclair Wilson in ATO, General News, News, Regulatory

As part of the government’s reforms to strengthen the integrity of Australia’s tax system section 45 of the Tax Agent Services (Code of Professional Conduct) Determination 2024 was recently amended.

As part of the amendment, all tax practitioners are required to share the following information with their clients:

  1. Details of registered, suspended and deregistered tax and BAS agents. This register is available at https://www.tpb.gov.au/public-register
  2. If you have a complaint concerning a tax agent service or BAS agent service that we have provided, you have the right to make a complaint to the TPB in accordance with their complaints process described here https://www.tpb.gov.au/complaints
  3. As your registered tax practitioner, we have certain responsibilities, obligations and rights These include notifying you of certain events and matters. Please refer to this factsheet (published by the TPB) for more information.