Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The object of this Act is to support public trust and confidence in the integrity of the tax profession and of the tax system by ensuring that * tax agent services are provided to the community in accordance with appropriate standards of professional and ethical conduct.
(2) This is to be achieved by (among other things) providing for:
(a) the registration and regulation, by a national Board, of entities that provide * tax agent services; and
(b) a * Code of Professional Conduct for * registered tax agents and BAS agents; and
(c) sanctions to discipline entities in relation to their conduct as a * registered tax agent or BAS agent; and
(d) sanctions where tax agent services are provided otherwise than in accordance with this Act.
Table of sections
2 - 10 General guide to each Part