Tax Agent Services Act 2009
This section applies if a person:
(a) provides a *tax (financial) advice service; and
(b) is *covered by a *compliance scheme. 70-34(2)
For the purposes of performing its functions, or exercising its powers, the Board may, by notice, request the *monitoring body for the *compliance scheme to give the Board:
(a) information relating to compliance by the person with the *Code of Ethics under the scheme; or
(b) any other information relating to the scheme; or
(c) information relating to compliance by the person with the *Code of Professional Conduct.
Failure to give the information is an offence: see section 8C of the Taxation Administration Act 1953 .
This subsection constitutes an authorisation for the purposes of other laws, such as paragraph 6.2(b) of Australian Privacy Principle 6.70-34(3)
The Board ' s request must:
(a) be in writing; and
(b) specify the period within which the *monitoring body must comply with the request.
The period specified under paragraph (b) must be at least 14 days after the date of the request.