Under section 10 of the Tax Agent Services (Code of Professional Conduct) Determination 2024 (Code Determination), you must:

• uphold and promote the Code of Professional Conduct (Code)
• not engage in any conduct that you know (or ought reasonably to know) may undermine the:
  • public trust and confidence in the integrity of the tax system and tax profession (including conduct that discredits or brings the profession into disrepute)
  • collective work of registered tax practitioners, as a tax profession, to uphold and promote:
    • the Code
    • public trust and confidence in the integrity of the tax profession and tax system
    • each member of the profession being held accountable for their individual conduct.

This obligation applies to you in your own capacity as a registered tax practitioner and in any professional role connected with the tax profession and tax system, and in cooperation with other tax practitioners.

This obligation is consistent with your obligation to act honestly and with integrity under the Code (Code item 1) and with relevant standards set for members of the accounting profession by the Accounting Professional & Ethical Standards Board.

You are responsible for any unregistered individuals in your practice, such as employees or contractors, providing tax agent services on your behalf.

When does this obligation apply

This obligation applies from:

• 1 July 2025 – for tax practitioners with 100 or less employees 
• 1 January 2025 – for other tax practitioners.

Measures to take to uphold and promote the Code

To meet this obligation, you must ensure you comply with the Code on an ongoing basis, and implement some practical measures to uphold and promote the Code in your tax practice. Some suggested measures can include:

• providing training and resources on complying with the Code
• introducing and actively undertaking processes to manage underperformance relating to Code breaches
• providing mechanisms (including providing adequate protection) for staff to report and address concerns about conduct that may breach the Code
• having recruitment processes that include police checks, checks of the TPB’s register and checks to test whether someone is a disqualified entity
• developing a culture of transparency, accountability, ethical conduct, and compliance with the Code and the tax laws.

For further suggestions refer to our information sheet TPB(I) 44/2024 Upholding and promoting the ethical standards of the tax profession.

Conduct undermining the tax profession and tax system 

The Code Determination recognises that misconduct by an individual tax practitioner can reflect on the profession and the tax system as a whole and undermine public trust and confidence in the profession and the tax system.

You must therefore ensure you do not engage in conduct that you know (or ought reasonably to know) can bring the tax profession into disrepute. This includes any conduct that reduces public confidence in registered tax practitioners and their ability to fulfil their role. Any conduct that is likely to have this effect will be a breach of the Code.

Conduct undermining the collective work of the tax profession

The Code Determination recognises that the tax profession works collectively, including through professional bodies, to uphold and promote the Code, public trust and confidence in the tax profession and tax system, and holding each other accountable for a registered tax practitioner’s own actions. 

Any conduct that undermines this collective effort of the tax profession erodes the reputation of tax practitioners as a profession and diminishes their standing in the eyes of the public. Such conduct undermining the collective efforts will be a breach of the Code.

Further information

For detailed information about this obligation, including some practical case studies, refer to TPB(I) 44/2024 Upholding and promoting the ethical standards of the tax profession.

Helpful resources

• FAQs – Code Determination
• Code Determination webinar series – help shape our guidance products on ‘Upholding and promoting ethical standards’ and ‘Conflicts of interest and confidentiality with government’.