Tax Agent Services Act 2009
PART 3
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THE CODE OF PROFESSIONAL CONDUCT
Division 30
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The Code of Professional Conduct
Subdivision 30-A
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The Code of Professional Conduct
SECTION 30-12
Minister may determine Code of Professional Conduct obligations
30-12(1)
The Minister may, by legislative instrument, determine obligations for the purposes of subsection 30-10(17) .
30-12(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.
The Minister may, by legislative instrument, determine obligations for the purposes of subsection 30-10(17) .
30-12(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.
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