Treasury Laws Amendment (Strengthening Accountability for Tax Adviser Misconduct and Other Measures) Act 2026 (86 of 2026)

Schedule 1   Amendment of the Tax Agent Services Act 2009

Part 1   Main amendments

Division 2   New civil penalty provisions and related matters

Tax Agent Services Act 2009

45   At the end of section 50-35

Add:

Application for order for breach of Code of Professional Conduct

(4) The Board must not make an application under subsection (1) for an order in relation to a contravention of section 50-31 unless the Board is satisfied, after conducting an investigation under Subdivision 60-E, that you have failed to comply with the *Code of Professional Conduct.