The Tax Agent Services (Code of Professional Conduct) Determination 2024 (Determination), registered on 2 July 2024, introduced 8 additional Code obligations for tax practitioners. On 8 October 2024, the government amended the Determination as a result of stakeholder feedback and to provide greater clarity and certainty to tax practitioners on the additional obligations.

The new obligations commence on:

• 1 January 2025 – for large tax practitioners with more than 100 employees
• 1 July 2025 – for smaller tax practitioners with 100 or less employees.

To assist you to understand the new obligations, we have released a suite of draft guidance materials for broad public consultation, with the aim to finalise guidance in December 2024. 

The consultation process will be strengthened by a series of webinars to further help you understand the draft guidance, ask questions and provide feedback that will shape the final products. See our webinars page for our upcoming webinars.  

Further information

• Frequently asked questions – Code Determination
• Code of Professional Conduct