Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The Minister may, by legislative instrument, determine obligations for the purposes of subsection 30 - 10(17).
(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.
Table of sections
30 - 15 Sanctions for failure to comply with the Code of Professional Conduct
30 - 20 Orders
30 - 25 Suspension
30 - 30 Termination