The Tax Practitioners' Code

The Code of Professional Conduct is the minimum standard that every registered tax agent and BAS agent must follow. It is law, not optional guidance — and for sole practitioners and practices with 100 or fewer employees, eight additional obligations started applying on 1 July 2025.

The Code in one sentence: Be honest, act lawfully for your client, protect information, provide competent services, keep proper records and run a practice people can trust.

The combined Code works out to 24 practical duties across five areas — honesty and integrity, independence, confidentiality, competence, and other professional responsibilities. Knowing them is one thing; building a small practice that can show it follows them is another.

I’ve turned this into a free, plain-English walk-through course — 16 chapters, 12 editable templates and implementation checklists — covering what each duty means, what a small practice should actually do, and the evidence to keep.

Take the free course: The Tax Practitioners’ Code →

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General information only. It is not legal advice and does not replace the Tax Agent Services Act 2009, the 2024 Determination or current Tax Practitioners Board guidance.