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.
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