Changes to the Code of Professional Conduct
Recent changes to the Code of Professional ConductExternal Link (the Code) will apply to all registered agents from 1 July 2025, after previously only applying from 1 January 2025 to registered agents with more than 100 employees.
Changes to the Code include new obligations for registered agents relating to false or misleading statements.
Under those obligations, registered agents may be required to notify the ATO that a false or misleading statement has not been corrected (when all the conditions of section 15 of the legislative instrumentExternal Link have been satisfied). You can find more information on what you are required to do under the Code and when it will apply to your circumstances in the Tax Practitioners Board's (TPB) guidance materials:
- Information sheet on False or misleading statementsExternal Link
- False or misleading statements factsheet (PDF, 208KB)This link will download a file
- Code Determination guidance – false or misleading statements webinarExternal Link
Your obligation to notify us will apply only to certain false or misleading statements made on or after the new Code obligations take effect (1 January 2025 for large firms and 1 July 2025 for smaller firms).
How to notify us
We are currently finalising a secure inbound channel for registered agents to make a False or misleading statement notification, which we expect will be available in July 2025. We will then update this page to provide information on when you are required to make a False or misleading statement notification to the ATO, and step-by-step instructions on how to send us your notification.
We have made an interim solution available if you need to make a notification prior to our inbound channel being available in July.
Refer to the TPB's Information sheetExternal Link to determine whether you are required to notify us.
Send your notification through Practice mail to the Tax practitioner assistance service using the following steps:
Step 1: Download the Tax practitioner assistance form (PDF, 204KB)This link will download a file
- To download this form to your computer, right click and select Save target as or Save link as.
- Always use the Save form button in the form to save the request.
Step 2: Complete the form with the following information:
- Section A – your contact details
- Section B – your client's full name and TFN or ABN. Do not include client details in any other field of the request (they will only be included in this section)
- Section C
- Type False or misleading statement notification at question 8.
- Include information about where the false or misleading statement was made, for example '2024 company tax return'. You do not need to provide any additional information about the false or misleading statement, such as why you believe the statement is incorrect or what it should be corrected to, or details about the underlying transaction or arrangement.
- Confirm you have advised the client that the statement should be corrected, and you are not reasonably satisfied they have done so.
- Do not complete question 9.
Step 3: Select the Practice mail topic: General questions, problems, and help.
Step 4: Select the subject Submit Tax Practitioner Assistance Request Form.
Step 5: Select the enquiry type I am enquiring on behalf of practice. Do not include client details in any field of the request (they will only be included at Section B of the Tax Practitioner Assistance form).
Step 6: Type False or misleading statement notification in the Message box.
Step 7: Attach your Tax practitioner assistance form to the Practice mail message.
Step 8: Submit request.