The Code at a glance
Overview
The Code at a glance
The table below combines the 16 direct duties in section 30-10 of the Act with the eight additional duties in the Determination.
The numbering is used only to make the course easier to follow. It does not replace the section numbers in the law.
The duties
The 24 practical duties
| No. | Duty in plain English | Source | In practice |
|---|---|---|---|
| 1 | Act honestly and with integrity | Act, s 30-10(1) | Do not deceive, hide important facts or put your name to work you know is wrong |
| 2 | Keep your own tax affairs in order | Act, s 30-10(2) | Lodge your own obligations and deal responsibly with tax debts |
| 3 | Account for client money or property held on trust | Act, s 30-10(3) | Keep it separate, safe and properly recorded |
| 4 | Uphold and promote ethical standards | Determination, s 10 | Do not engage in conduct that may damage trust in the profession or tax system |
| 5 | Do not make or support materially false or misleading statements | Determination, s 15 | Stop incorrect statements before they are made and follow the prescribed response where an earlier statement is later found to be materially wrong |
| 6 | Act lawfully in the client's best interests | Act, s 30-10(4) | Help the client obtain lawful outcomes, not unlawful advantages |
| 7 | Have adequate arrangements to manage conflicts | Act, s 30-10(5) | Identify, disclose and manage conflicts; stop acting where they cannot be managed |
| 8 | Manage conflicts in professional activities for government | Determination, s 20 | Identify, document, disclose and manage material real or apparent conflicts |
| 9 | Protect client information | Act, s 30-10(6) | Do not disclose it to a third party without permission unless the law requires disclosure |
| 10 | Protect information received through professional dealings with government | Determination, s 25 | Do not disclose or use it for an advantage unless authorised or legally required |
| 11 | Provide services competently | Act, s 30-10(7) | Accept work you can perform properly and obtain help where needed |
| 12 | Keep relevant knowledge and skills current | Act, s 30-10(8) | Maintain CPE and understand changes affecting your actual services |
| 13 | Take reasonable care to understand the client's relevant facts | Act, s 30-10(9) | Ask questions and follow up warning signs; this is not the same as auditing the client |
| 14 | Take reasonable care when applying the tax law | Act, s 30-10(10) | Use current law, explain uncertainty and seek specialist input when needed |
| 15 | Keep proper client records | Determination, s 30 | Record the nature, scope and outcome of the service, information considered and advice received and given |
| 16 | Ensure people working on your behalf are competent and supervised | Determination, s 35 | Match work to skills, supervise according to risk and retain final responsibility |
| 17 | Do not knowingly obstruct the proper administration of tax laws | Act, s 30-10(11) | Do not destroy records, conceal information or cause deliberate delay |
| 18 | Explain materially related client rights and obligations | Act, s 30-10(12) | Tell the client about record keeping, declarations, correction, deadlines and review rights where relevant |
| 19 | Maintain suitable professional indemnity insurance | Act, s 30-10(13) | Check the policy covers the practice and current services |
| 20 | Respond properly to the TPB | Act, s 30-10(14) | Deal with requests and directions in a timely, responsible and reasonable way |
| 21 | Do not use a disqualified entity without approval | Act, s 30-10(15) | Make reasonable checks before allowing another entity to provide tax agent services on your behalf |
| 22 | Do not provide services through an arrangement with a disqualified entity | Act, s 30-10(16) | Do not act as a front for someone who is not permitted to control the work |
| 23 | Maintain a documented and enforced quality management system | Determination, s 40 | Use written procedures that fit the practice, monitor them and correct weaknesses |
| 24 | Keep current and prospective clients informed | Determination, s 45 | Give the required TPB Register, complaints, responsibilities, event and registration-condition information in the required manner and timing |
Overlap
The Code is not 24 separate boxes
A real client problem often involves several duties at once.
Suppose a contractor claims GST on a client's private motor vehicle and the BAS is lodged without review. When the error is found, the questions may include:
- Was the service provided competently?
- Was the contractor properly supervised?
- Did the practitioner take reasonable care?
- Is the client record complete?
- Is the BAS materially false or misleading?
- What correction advice must be given?
- What failed in the quality management system?
Treating the matter only as a “BAS amendment” would miss the practice-level issue.
Mental check
A useful six-part mental check
Before completing significant work, ask:
- Truth: Is the information honest and not materially misleading?
- Client: Is the outcome lawful and suitable for this client?
- Information: Am I entitled to use and share the information in this way?
- Competence: Do I understand the facts and law well enough to do the work?
- File: Does the record explain the work and judgment?
- System: Did the practice process work, and does anything need to change?
This check does not replace detailed procedures. It is a useful pause point when pressure, deadlines or client expectations make it easy to overlook a duty.
Old vs new
Old duties and new duties: the practical difference
The original Code already required sound professional behaviour. The additional duties make several expectations more specific.
| Area | Before the additional duties | Position from 1 July 2025 for small practices |
|---|---|---|
| Records | Records were needed to support reasonable care and other obligations | There is now an express Code duty setting minimum record content and a five-year retention period |
| Quality system | Competence, supervision and professional controls were already relevant | Every registered practitioner must now establish, maintain, document and enforce a quality management system |
| Client information | Practitioners already had engagement and disclosure responsibilities | The Determination now specifies information that must be given to current and prospective clients, and when |
| False statements | Practitioners could not knowingly participate in false statements | Section 15 now sets a detailed response for certain materially false or misleading statements discovered later |
| People working for you | Work provided on your behalf had to be competent | The Determination expressly requires relevant knowledge and skills and appropriate supervision |
| Public trust | Honesty and integrity were already central | The Determination expressly addresses conduct that may undermine trust in the profession and tax system |
Easy to miss
A point that is easy to miss
A signed declaration from the client is important evidence of approval. It does not transfer the practitioner's Code duties to the client.
Likewise, a detailed manual does not prove compliance if the files show that the procedures are not followed.
The Code expects professional judgment and a working system—not a collection of disclaimers.
Reference
Official sources
- Tax Agent Services Act 2009, section 30-10: https://www.legislation.gov.au/C2009A00013/latest
- Code Determination: https://www.legislation.gov.au/F2024L00849/latest
- TPB, Code of Professional Conduct: https://www.tpb.gov.au/code-professional-conduct